[Federal Register Volume 84, Number 162 (Wednesday, August 21, 2019)]
[Proposed Rules]
[Pages 43542-43543]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-17849]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-121508-18]
RIN 1545-BO97


Multiple Employer Plans; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-121508-18) that was published in the Federal Register 
on July 3, 2019. The proposed regulations relate to the tax 
qualification of plans maintained by more than one employer.

DATES: Written or electronic comments and requests for a public hearing 
are still being accepted and must be received by October 1, 2019.

ADDRESSES: Submit electronic submissions via the Federal eRulemaking 
Portal at www.regulations.gov (indicate IRS and REG-121508-18) by 
following the online instructions for submitting comments. Once 
submitted to the Federal eRulemaking Portal, comments cannot be edited 
or withdrawn. The Department of the Treasury (Treasury Department) and 
the IRS will publish for public availability any comment received to 
its public docket, whether submitted electronically or in hard copy. 
Send hard copy submissions to: CC:PA:LPD:PR (REG-121508-18), Room 5203, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
121508-18), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue NW, Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Pamela Kinard at (202) 317-6000 or Jamie Dvoretzky at (202) 317-4102; 
concerning submission of comments or to request a public hearing, email 
or call Regina Johnson at [email protected] or (202) 
317-6901 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The proposed regulations that are the subject of this correction 
are under section 413 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-121508-18) 
contains errors which may prove to be misleading and need to be 
clarified.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-121508-18) that 
was the subject of FR Doc. 2019-14123, published at 84 FR 31777 (July 
3, 2019), is corrected to read as follows:

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1. On page 31781, second column, the third line from the top of the 
second full paragraph, the language ``that, if a 413(c)'' is corrected 
to read ``that, if a section 413(c)''.
0
2. On page 31781, second column, the eleventh line from the bottom of 
the second full paragraph, the language ``will be conditioned on the 
413(c) plan'' is corrected to read ``will be conditioned on the section 
413(c) plan''.
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3. On page 31783, first column, the last line of the second full 
paragraph, the language, ``small employers to adopt these plans.'' is 
corrected to read ``small employers adopting these plans.''.
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4. On page 31784, first column, the last line of the first full 
paragraph, the language ``employees and employee participants.'' is 
corrected to read ``employers and employee participants.''.
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5. On page 31784, third column, the eleventh line from the bottom of 
the first full paragraph, the language ``included both administrative 
and'' is corrected to read ``includes both administrative and''.
0
6. On page 31785, first column, beginning on the fifth line from the 
bottom of the page, the language ``to attach auditor's reports'' is 
corrected to read ``to attach auditors' reports''.
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7. On page 31788, third column, the eighth line from the top of the 
first full paragraph, the language ``employer and to the Department of 
Labor.'' is corrected to read ``employer (and their beneficiaries) and 
to the Department of Labor.''.


Sec.  1.413-2   [Corrected]

0
8. On page 31794, the second column, the sixth line of paragraph 
(g)(7)(i)(A),

[[Page 43543]]

the language, ``(g)(7)(iii) of this section.'' is corrected to read 
``(g)(7)(iii) of this section;''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration) .
[FR Doc. 2019-17849 Filed 8-20-19; 8:45 am]
BILLING CODE 4830-01-P