[Federal Register Volume 72, Number 183 (Friday, September 21, 2007)]
[Proposed Rules]
[Page 53977]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-18608]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-142695-05]
RIN 1545-BF00


Employee Benefits--Cafeteria Plans; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-142695-05) that was published in the Federal Register 
on Monday, August 6, 2007 (72 FR 43938) providing guidance on cafeteria 
plans.

FOR FURTHER INFORMATION CONTACT: Mireille T. 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 125 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-142695-05) 
contains an error that may prove to be misleading and is in need of 
clarification.

Correction of Publication

    Accordingly, the publication of proposed rulemaking (REG-142695-
05), which was the subject of FR Doc. E7-14827, is corrected as 
follows:
    On page 43942, column 1, in the preamble, under the paragraph 
heading ``Nonqualified Benefits'', line 10, the language ``Sess. 29, 
reprinted in 1996 U.S.C.C.A.N.'' is corrected to read ``Sess. 296, 
reprinted in 1996 U.S.C.C.A.N.''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
 [FR Doc. E7-18608 Filed 9-20-07; 8:45 am]
BILLING CODE 4830-01-P