[Federal Register Volume 63, Number 57 (Wednesday, March 25, 1998)]
[Proposed Rules]
[Pages 14391-14392]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-7671]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-209463-82]
RIN 1545-AV82
Required Distributions From Qualified Plans and Individual
Retirement Plans; Correction
AGENCY: Internal Revenue Service, Treasury.
ACTION: Correction to notice of proposed rulemaking.
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SUMMARY: This document contains corrections to REG-209463-82, which was
published in the Federal Register on Tuesday, December 30, 1997 (62 FR
67780). The amendments to existing proposed regulations make changes to
the rules that apply if a trust is named as a beneficiary of an
employees benefit under a retirement plan.
FOR FURTHER INFORMATION CONTACT: Thomas Foley, (202) 622-6030 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking that is the subject of these
corrections is under section 401(a)(9) of the Internal Revenue Code.
Need for Correction
As published, REG-209463-82 contains errors which may prove to be
misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the notice of proposed rulemaking
(REG-209463-82), which is the subject of FR Doc. 97-33393, is corrected
as follows:
Sec. 1.409(a)(9)-1 [Corrected]
1. On page 67783, Sec. 1.409(a)(9)-1 is corrected as set out in the
following table:
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Section Location Incorrect language Corrected language
----------------------------------------------------------------------------------------------------------------
1.409(a)(9)-1........................ Q&A D-5, column 2, ``paragraph (b) of this ``paragraph (b) of this
paragraph (a) of A, D-5A are met,''. D-5 are met,''
line 10.
1.409(a)(9)-1........................ Q&A D-5, column 2, ``paragraph (b) of this ``paragraph (b) of this
paragraph (a) of A., D-5A are not met,''. D-5 are not met,''
line 24.
1.409(a)(9)-1........................ Q&A D-5, column 3, ``5A are satisfied with ``5 are satisfied with
paragraph (c) of A., respect to such''. respect to such''
line 10 from the top
of the column.
1.409(a)(9)-1........................ Q&A D-6, column 3, ``requirements of ``requirements of
paragraph (a) of A., paragraph (b) of D- paragraph (b) of D-5''
line 3. 5A''.
1.409(a)(9)-1........................ Q&A D-6, column 3, ``5A of this section ``5 of this section are
paragraph (a) of A., are satisfied with''. satisfied with''
line 13 from the
bottom of the
paragraph.
1.409(a)(9)-1........................ Q&A D-6, column 3, ``paragraph (b) of D-5A ``paragraph (b) of D-5
paragraph (a) of A., of this section are''. of this section are''
line 8 from the bottom
of the paragraph.
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[[Page 14392]]
2. On page 67784, Sec. 1.409(a)(9)-1 is corrected as set out in the
following table:
----------------------------------------------------------------------------------------------------------------
Section Location Incorrect language Corrected language
----------------------------------------------------------------------------------------------------------------
1.409(a)(9)-1........................ Q&A D-7, column 1, ``(b)(4) of D-5A of ``(b)(4) of D-5 of this
paragraph (a) of A., this section for''. section for''
line 4.
1.409(a)(9)-1........................ Q&A D-7, column 1, ``(2) of this D-7A:''.. ``(2) of this D-7:''
paragraph (a)
introductory text of
A., last line of the
paragraph.
1.409(a)(9)-1........................ Q&A D-7, column 1, ``and (3) of D-5A of ``and (3) of D-5 of
paragraph (a)(2)(ii) this section are''. this section are''
of A., line 5.
1.409(a)(9)-1........................ Q&A D-7, column 1, ``paragraph (b)(1), ``paragraph (b)(1), (2)
paragraph (b)(1) of (2), and (3) of D-5A and (3) of D-5 of''
A., second line from of''.
the bottom of the
column.
1.409(a)(9)-1........................ Q&A D-7, column 2, ``(a)(1), (a)(2), or ``(a)(1), (a)(2), or
paragraph (c)(1) of (b) of this D-7A, a (b) of this D-7, a
A., line 6. plan''. plan''
1.409(a)(9)-1........................ Q&A D-7, column 2, ``requirements of ``requirements of
paragraph (c)(1) of paragraph (b) of D- paragraph (b) of D-5''
A., line 10 from the 5A''.
bottom of the
paragraph.
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Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 98-7671 Filed 3-24-98; 8:45 am]
BILLING CODE 4830-01-P