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DEPARTMENT OF THE TREASURY

Internal Revenue Service

CFR Citation: 26 CFR Part 1

RIN ID: RIN 1545-BD97

REG ID: [REG-152914-04]

NOTICE: PROPOSED RULES

ACTION: Income taxes:

DOCUMENT ACTION: Notice of public hearing on proposed rulemaking.

SUBJECT CATEGORY: Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Hearing

DATES: The public hearing is being held on August 24, 2005, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by August 3, 2005.

DOCUMENT SUMMARY: This document contains a notice of public hearing on proposed regulations concerning content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans.

SUMMARY: Optional forms of benefit; relative values disclosure; hearing,


SUPPLEMENTAL INFORMATION

The subject of the public hearing is the notice of proposed regulations (REG15291404) that was published in the Federal Register on Friday, January 28, 2005 (70 FR 4058).

The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing that submitted written comments by April 28, 2005, must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (signed original and eight (8) copies).

A period of 10 minutes is allotted to each person for presenting oral comments.

After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing.

Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this document.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Associate Chief Counsel, Legal Processing Division (Procedures and Administration). [FR Doc. 0511028 Filed 6205; 8:45 am]
BILLING CODE 483001P

FOR FURTHER INFORMATION CONTACT Concerning the regulations, Bruce Perlin
[[Page 32553]]
(202) 6226090; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing LaNita Van Dyke (202) 6227180 (not toll free numbers).


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