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CFR Citation: 26 CFR Part 1

RIN ID: RIN 1545-BE10

REG ID: [REG-156518-04]

NOTICE: PROPOSED RULES

ACTION: Income taxes:

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

SUBJECT CATEGORY: Section 411(d)(6) Protected Benefits; Correction

DOCUMENT SUMMARY: This document corrects a notice of proposed rulemaking and notice of public hearing (REG15651804) that was published in the Federal Register on Friday, August 12, 2005 (70 FR 47155). The document contains regulations relating to the anticutback rules of section 411(d)(6) of the Internal Revenue Code, which generally protect accrued benefits, early retirement benefits, retirementtype subsidies, and optional forms of benefit under qualified retirement plans.

SUMMARY: Protected benefits; section 411(d)(6) anti-cutback rules; public hearing; Correction,

SUPPLEMENTAL INFORMATION

The notice of proposed rulemaking and notice of public hearing (REG15651804) that is the subject of this correction is under section 411(d)(6) of the Internal Revenue Code.

Need for Correction

As published, REG15651804 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 (REG15651804), that was the subject of FR Doc. 0515960, is corrected as follows:

1. On page 47155, column 2, in the preamble under the caption

FOR FURTHER INFORMATION CONTACT Pamela R. Kinard, (202) 622-6060 (not a tollfree number).