[Federal Register Volume 74, Number 192 (Tuesday, October 6, 2009)]
[Rules and Regulations]
[Page 51237]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-24004]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[TD 9457]
RIN 1545-BG71


Employer Comparable Contributions to Health Savings Accounts 
Under Section 4980G, and Requirement of Return for Filing of the Excise 
Tax Under Section 4980B, 4980D, 4980E or 4980G; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations that 
were published in the Federal Register on Tuesday, September 8, 2009, 
providing guidance on employer comparable contributions to Health 
Savings Accounts under the Internal Revenue Code (Code) as amended by 
the Tax Relief and Health Care Act of 2006. The final regulations also 
provide guidance relating to the manner and method of reporting and 
paying excise tax.

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

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9457) that are the subject of these 
corrections are under section 4980 of the Internal Revenue Code. This 
document contains corrections to final regulations (TD 9457) that were 
published in the Federal Register on Tuesday, September 8, 2009 (74 FR 
45994) providing guidance on employer comparable contributions to 
Health Savings Accounts under section 4980G of the Internal Revenue 
Code (Code) as amended by sections 302, 305, and 306 of the Tax Relief 
and Health Care Act of 2006. The final regulations also provide 
guidance relating to the manner and method of reporting and paying 
excise tax under sections 4980B, 4980D, 4980E and 4980G of the Code.

Need for Correction

    As published, the final regulations (TD 9457) contain errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9457), that are the subject 
of FR Doc. E9-21225, are corrected as follows:
    On page 46000, column 3, in the signature block, line 6, the 
language ``Assistant Secretary of the Treasury (Tax'' is corrected to 
read ``Acting Assistant Secretary of the Treasury (Tax''.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, Procedure and Administration.
[FR Doc. E9-24004 Filed 10-5-09; 8:45 am]
BILLING CODE 4830-01-P