[Federal Register Volume 74, Number 245 (Wednesday, December 23, 2009)]
[Rules and Regulations]
[Page 68149]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-30535]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 54

[TD 9472]
RIN 1545-BG48


Notice Requirements for Certain Pension Plan Amendments 
Significantly Reducing the Rate of Future Benefit Accrual; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations (TD 
9472) that were published in the Federal Register on Tuesday, November 
24, 2009 (74 FR 61270) providing guidance relating to the application 
of the section 204(h) notice requirements to a pension plan amendment 
that is permitted to reduce benefits accrued before the plan 
amendment's applicable amendment date.

DATES: This correction is effective on December 23, 2009, and is 
applicable on November 24, 2009.

FOR FURTHER INFORMATION CONTACT: Pamela R. Kinard, (202) 622-6060 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9472) that are the subject of this 
document are under sections411(d)(6) and 4980F of the Internal Revenue 
Code.

Need for Correction

    As published, the final regulations (TD 9472) contain an error that 
may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9472), 
which were the subject of FR Doc. E9-28078, is corrected as follows:
    On page 61275, column 3, in the preamble, under the paragraph 
heading ``Effective/Applicability Dates'', lines 4 and 5 from the 
bottom of first paragraph of the column, the language ``(available on 
the IRS Web site at http://www.irs.gov/pub/irs-drop/a-09-82.pdf),'' is 
removed and replaced with the language ``(2009-48 IRB 720) See Sec.  
601.601(d)(2)(ii)(b),'' in its place.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E9-30535 Filed 12-22-09; 8:45 am]
BILLING CODE 4830-01-P