[Federal Register Volume 87, Number 54 (Monday, March 21, 2022)]
[Proposed Rules]
[Page 15907]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-05805]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-105954-20]
RIN 1545-BP82


Required Minimum Distributions; 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 that was published in the 
Federal Register on Thursday, February 24, 2022. The proposed 
regulations relating to required minimum distributions from qualified 
plans; section 403(b) annuity contracts, custodial accounts, and 
retirement income accounts; individual retirement accounts and 
annuities; and eligible deferred compensation plans under section 457.

DATES: Written or electronic comments and outlines for a public hearing 
are still being accepted and must be received by May 25, 2022. Outlines 
of topics to be discussed at the public hearing scheduled for June 15, 
2022, at 10:00 a.m. must be received by May 25, 2022.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-105954-
20) by following the online instructions for submitting comments. Once 
submitted to the Federal eRulemaking Portal, comments cannot be edited 
or withdrawn. The IRS expects to have limited personnel available to 
process public comments that are submitted on paper through mail. Until 
further notice, any comments submitted on paper will be considered to 
the extent practicable. The Department of the Treasury (Treasury 
Department) and the IRS will publish for public availability any 
comment submitted electronically, and to the extent practicable on 
paper, to its public docket. Send paper submissions to: CC:PA:LPD:PR 
(REG-105954-20), Room 5203, Internal Revenue Service, P.O. Box 7604, 
Ben Franklin Station, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Brandon M. Ford, or Laura B. Warshawsky, (202) 317-6700; concerning 
submissions of comments and outlines of topics for the public hearing, 
Regina Johnson, (202) 317-5177 (not toll-free numbers) or 
[email protected].

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking that is subject of this document 
is under section 401 of the Internal Revenue Code.

Need for Correction

    As published on February 24, 2022, the notice of proposed 
rulemaking (REG-105954-20) contain errors that need to be corrected.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-105954-20), 
that was the subject of FR Doc. 2022-02522, published February 24, 
2022, at 87 FR 10504, is corrected as follows:


Sec.  1.401(a)(9)-6   [Corrected]

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1. Section 1.401(a)(9)-6 is corrected by:
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a. On page 10539, second column, the fifth line of paragraph 
(g)(1)(ii), the language ``attains age 70\1/2\0 (or January 1, 1997, 
if'' is corrected to read ``attains age 70\1/2\ for January 1, 1997, 
if''.
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b. On page 10544, second column, the heading for paragraph (o)(2), the 
language ``Eligible cost of living index'' is corrected to read 
``Eligible cost-of-living index''.
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c. On page 10548, first column, the fifth line of paragraph (q)(2)(ii) 
introductory text, the language ``(q)(4)(ii)(A) of this section), 
exceeds the'' is corrected to read ``(q)(4)(ii)(A) of this section) 
exceeds the''.

Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2022-05805 Filed 3-18-22; 8:45 am]
BILLING CODE 4830-01-P