Federal Register: December 27, 2005 (Volume 70, Number 247)
DOCID: FR Doc C5-19379
DEPARTMENT OF THE TREASURY
Internal Revenue Service
CFR Citation: 26 CFR Part 1
RIN ID: RIN 1545-BE79
REG ID: [REG-158080-04]
NOTICE: PROPOSED RULES
ACTION: Income taxes:
SUBJECT CATEGORY:
Application of Section 409A to Nonqualified Deferred Compensation Plans
DOCUMENT SUMMARY:
Correction
In proposed rule document 0519379 beginning on page 57930 in the issue of Tuesday, October 4, 2005, make the following corrections:
1. On page 57933, in the first column, under the heading C. Stock Options and Stock Appreciation Rights, the secondary heading ``In General'' should read ``1. In General ''.
2. On the same page, in the second column, in the first line, ``H.R. Conf. Rept. '' should read ``H.R. Conf. Rep. ''.
3. On the same page, in the third column, under the heading 2.
Definition of Service Recipient Stock, in the first paragraph, in the
sixth line, ``H.R. Conf. Rept. '' should read ``H.R. Conf. Rep. ''. [FR Doc. C519379 Filed 122305; 8:45 am]
BILLING CODE 150501D
SUMMARY:
Deferred compensation plans; application of section 409A; Correction,
DOCUMENT BODY 2:
Correction
In proposed rule document 0519379 beginning on page 57930 in the issue of Tuesday, October 4, 2005, make the following corrections:
1. On page 57933, in the first column, under the heading C. Stock Options and Stock Appreciation Rights, the secondary heading ``In General'' should read ``1. In General ''.
2. On the same page, in the second column, in the first line, ``H.R. Conf. Rept. '' should read ``H.R. Conf. Rep. ''.
3. On the same page, in the third column, under the heading 2.
Definition of Service Recipient Stock, in the first paragraph, in the
sixth line, ``H.R. Conf. Rept. '' should read ``H.R. Conf. Rep. ''. [FR Doc. C519379 Filed 122305; 8:45 am]
BILLING CODE 150501D