[Federal Register Volume 74, Number 108 (Monday, June 8, 2009)]
[Rules and Regulations]
[Page 27080]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-13242]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 20 and 25

[TD 9448]
RIN 1545-BH96; RIN 1545-BI56


Use of Actuarial Tables in Valuing Annuities, Interests for Life 
or Terms of Years, and Remainder or Reversionary Interests; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final and temporary regulations.

-----------------------------------------------------------------------

SUMMARY: This document contains a correction to final and temporary 
regulations (TD 9448, that were published in the Federal Register on 
Thursday, May 7, 2009 (74 FR 21438). This regulation relates to the use 
of actuarial tables in valuing annuities, interests for life or terms 
of years, and remainder or reversionary interests.

DATES: This correction is effective on June 8, 2009 and is applicable 
beginning May 1, 2009.

FOR FURTHER INFORMATION CONTACT: Mayer R. Samuels, (202) 622-3090 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final and temporary regulations (TD 9448) that are the subject 
of this correction is under section 2031of the Internal Revenue Code.

Need for Correction

    As published, TD 9448 contains errors that may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final and temporary regulations 
(TD 9448), that were the subject of FR Doc. E9-10111, is corrected as 
follows:
    1. On page 21439, in the preamble under the paragraph heading 
``Background'', in the table ``CROSS REFERENCE TO REGULATION 
SECTIONS'', the fourth column under section 2031, the third line, the 
language ``Table S (5/1/99-05/01/99) and Life'' is corrected to read 
``Table S (5/1/99-04/30/09) and Life''.
    2. On page 21439, in the preamble under the paragraph heading, 
``Transitional Rules'', in the first column, nine lines from the 
bottom, the language, ``on or after May 7, 2009, and before July'' is 
corrected to read ``on or after May 1, 2009, and before July''.

Treena V. Garrett,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel, Procedure and 
Administration.
[FR Doc. E9-13242 Filed 6-5-09; 8:45 am]
BILLING CODE 4830-01-P