[Federal Register Volume 72, Number 125 (Friday, June 29, 2007)]
[Proposed Rules]
[Pages 35672-35673]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-12587]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[REG-143797-06]
RIN 1545-BF97


Employer Comparable Contributions to Health Savings Accounts 
Under Section 4980G; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-143797-06) that was published in the Federal Register 
on Friday, June 1, 2007 (72 FR 30501) providing guidance on employer 
comparable contributions to Health Savings Accounts (HSAs) under 
section 4980G in instances where an employee has not established an HSA 
by December 31st and in instances where an employer accelerates 
contributions for the calendar year for employees who have incurred 
qualified medical expenses.

FOR FURTHER INFORMATION CONTACT: Mireille Khoury at (202) 622-6080 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The correction notice that is the subject of this document is under 
section 4980G of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-143797-06) 
contains errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
(REG-143797-06), which was the subject of FR Doc. E7-10529, is 
corrected as follows:
    1. On page 30501, column 3, in the preamble, under the caption 
``DATES:'', line 5 of the paragraph, the language ``28, 2007, at 10 
a.m., must be received'' is corrected to read ``27, 2007, at 10 a.m., 
must be received''.
    2. On page 30503, column 1, in the preamble, under the paragraph 
heading ``Special Analyses'', line 20, the language ``collection of 
information any burden'' is corrected to read ``collection of 
information and any burden''.

[[Page 35673]]

Sec.  54.4980G-4  [Corrected]

    3. On page 30504, column 3, Sec.  54.4980G-4(f) Example 4., line 9 
from the top of the column, the language ``February, 2008. Employer T 
satisfies the'' is corrected to read ``February, 2010. Employer T 
satisfies the''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
 [FR Doc. E7-12587 Filed 6-28-07; 8:45 am]
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