[Federal Register Volume 80, Number 152 (Friday, August 7, 2015)]
[Proposed Rules]
[Page 47430]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-19369]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 25, 26, and 301

[REG-102837-15]
RIN 1545-BM68


Guidance Under Section 529A: Qualifies ABLE Programs; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking and notice of 
public hearing.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking and notice of public hearing (REG-102837-15) that was 
published in the Federal Register on Monday, June 22, 2015 (80 FR 
35602). The proposed regulations under section 529A of the Internal 
Revenue Code that provide guidance regarding programs under The Stephen 
Beck, Jr., Achieving a Better Life Experience Act of 2014.

DATES: Written or electronic comments and request for a public hearing 
for the notice of proposed rulemaking at 80 FR 35602, June 22, 2015, 
are still being accepted and must be received by September 21, 2015.

FOR FURTHER INFORMATION CONTACT: Taina Edlund or Terri Harris at (202) 
317-4541, or Sean Barnett (202) 317-5800, or Theresa Melchiorre (202) 
317-4643 (not a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking that is subject of this document 
is under section 529A of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking and notice of 
public hearing (REG-102837-15) contains errors that may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking and notice of public 
hearing (REG-102837-15) that are subject to FR Doc. 2015-15280 are 
corrected as follows:
    1. On page 35603, in the preamble, second column, twelfth line, the 
language ``Section 529(d)(2) provides that the'' is corrected to read 
``Section 529A(d)(2) provides that the.''
    2. On page 35603, in the preamble, second column, nineteenth line, 
the language ``529(d)(3) requires qualified ABLE'' is corrected to read 
``529A(d)(3) requires qualified ABLE.''
    3. On page 35606, in the preamble, first column, second line from 
the bottom of the first paragraph, the language ``meaning of Sec.  
1.529A-1(b)(9)(A) or'' is corrected to read ``meaning of Sec.  1.529A-1 
(b)(9)(i).''


Sec.  1.529A-1  [Corrected]

    4. On page 35612, second column, second and third line from the 
bottom of paragraph (b)(16), the language ``within the meaning of Sec.  
1.529-1(b)(9)(A) or Sec.  1.529-2(e)(1)(i) are not qualified'' is 
corrected to read ``within the meaning of Sec.  1.529A-1(b)(9)(i) or 
Sec.  1.529A-2(e)(1)(i) are not qualified.''


Sec.  1.529A-7  [Corrected]

    5. On page 35619, third column, paragraph (a)(5)(iii) the language 
``furnished though a Web site posting and'' is corrected to read 
``furnished through a Web site posting and.''

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-19369 Filed 8-6-15; 8:45 am]
 BILLING CODE 4830-01-P