[Federal Register Volume 77, Number 46 (Thursday, March 8, 2012)]
[Proposed Rules]
[Page 13996]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-5595]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-157714-06]
RIN 1545-BG43


Determination of Governmental Plan Status; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a correction of notice of public hearing on an 
advance notice of proposed rulemaking; correction.

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SUMMARY: This document corrects a correction to a notice of public 
hearing on an advance proposed rulemaking (REG-157714-06) that was 
published in the Federal Register on Thursday, March 1, 2012 (77 FR 
12514) relating to the determination of governmental plans.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Pamela Kinard at (202) 622-6060, and regarding the submission of public 
comments and the public hearing, Ms. Oluwafunmilayo (Funmi) Taylor, at 
(202) 622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of public hearing on an advance notice proposed 
rulemaking (REG-157714-06) that is the subject of this correction is 
under section 414(d) of the Internal Revenue Code.

Need for Correction

    As published, REG-157714-06, contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the correction to a notice of 
public hearing on an advance proposed rulemaking (REG-157714-06) which 
was the subject of FR. Doc. 2012-4905, is corrected as follows:
    1. On page 12514, column 1, in the preamble, under the caption 
``Background:'', line three, the language ``(REG-133233-08) that is the 
subject of'' is corrected to read ``(REG-157714-06) that is the subject 
of''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2012-5595 Filed 3-7-12; 8:45 am]
BILLING CODE 4830-01-P