Application of Section 409A to Nonqualified Deferred Compensation Plans

Tue, Dec 27 2005 11:00:00 GMT

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

Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred

Tue, Dec 27 2005 11:00:00 GMT

This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Wednesday, December 21, 2005 (70 FR 75762). These regulations provide guidance on the normalization requirements applicable to public utilities that benefit (or have benefited) from accelerated depreciation methods or from the investment tax credit permitted under pre1991 law.

The Federal Register

Application of Section 409A to Nonqualified Deferred Compensation Plans

Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred