[Federal Register Volume 73, Number 206 (Thursday, October 23, 2008)]
[Rules and Regulations]
[Pages 63073-63074]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-25234]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9321]
RIN 1545-BE79


Application of Section 409A to Nonqualified Deferred Compensation 
Plans; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction.

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SUMMARY: This document contains corrections to a correcting amendment 
to final regulations (TD 9321) that was published in the Federal 
Register on October 7, 2008 (73 FR 58438). The final regulations relate 
to section 409A and nonqualified deferred compensation plans.

DATES: This correction is effective October 23, 2008.
    Applicability date: April 17, 2007.

FOR FURTHER INFORMATION CONTACT: Guy R. Traynor, (202) 622-3693 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations that are subject to this document are under 
section 409A of the Internal Revenue Code.

Need for Correction

    As published, the correcting amendment of September 24, 2008 (73 FR 
54945) to final regulations (TD 9321) contains errors that may prove to 
be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the correcting amendment to final 
regulations (TD 9321), which were the subject of FR Doc. E8-23652, is 
corrected as follows:
    1. On page 58438, column 2, in the first sentence of the 
``Summary'' section of the preamble the language ``This document 
contains corrections to final regulations (TD 9321) which were 
published in the Federal Register on April 17, 2007 (72 FR 19323), 
corrected July 31, 2007 (72 FR 41620) and September 24, 2007 (72 FR 
54945).'', is corrected to read ``This document contains corrections to 
final regulations (TD 9321) which were published in the Federal 
Register on April 17, 2007 (72 FR 19323), corrected July 31, 2007 (72 
FR 41620), and September 24, 2008 (73 FR 54945).

[[Page 63074]]

    2. On page 58438, column 2, in the ``Need for Correction'' section 
of the preamble the language ``As published, the correcting amendment 
of September 24, 2008 (72 FR 54945) to final regulations (TD 9321) 
contains errors that may prove to be misleading and is in need of 
clarification.'' is corrected to read ``As published, the correcting 
amendment of September 24, 2008 (73 FR 54945) to final regulations (TD 
9321) contains errors that may prove to be misleading and is in need of 
clarification.''

Guy R. Traynor,
Federal Register Liaison, Legal Processing Division, Associate Chief 
Counsel (Procedure and Administration).
 [FR Doc. E8-25234 Filed 10-22-08; 8:45 am]
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