96-7770. Limitations on Availability of Benefits; Correction

[Federal Register Volume 61, Number 63 (Monday, April 1, 1996)]
[Rules and Regulations]
[Page 14247]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-7770]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8212]


Limitations on Availability of Benefits; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains a correction to final regulations (TD 
8212), which were published in the Federal Register Monday, July 11, 
1988 (53 FR 26050), relating to the availability of optional forms of 
benefit.

EFFECTIVE DATE: July 11, 1988.

FOR FURTHER INFORMATION CONTACT: David Munroe, [phone] (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction is 
under sections 401, and 411 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 8212) contains an error 
which may prove to be misleading and is in need of clarification.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

    Accordingly, 26 CFR part 1 is corrected by making the following 
correcting amendment:

PART 1--INCOME TAXES

    Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec. 1.401(a)-4  [Corrected]

    Par. 2. Section 1.401(a)-4 is amended by removing paragraph 
(a)(2)(ii)(B) in ``A-2''.
Cynthia E. Grigsby,
Chief, Regulations Unit Assistant Chief Counsel (Corporate).
[FR Doc. 96-7770 Filed 3-29-96; 8:45 am]
BILLING CODE 4830-01-P