94-8510. Minimum Coverage Requirements; Correction

[Federal Register Volume 59, Number 69 (Monday, April 11, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-8510]


[[Page Unknown]]

[Federal Register: April 11, 1994]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8487]
RIN 1545-AR51

 

Minimum Coverage Requirements; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to the final regulations 
(TD 8487), which was published in the Federal Register for Friday, 
September 3, 1993 (58 FR 46835). The amendments to the final regulation 
provide minimum coverage requirements.

EFFECTIVE DATE: January 1, 1994.

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

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 410(b) of the Internal Revenue Code of 1986.

Need for Correction

    As published, TD 8487 contains instructional language which may 
prove to be misleading and is, therefore, clarified.

Correction of Publication

    Accordingly, the publication of final regulations (TD 8487), which 
were the subject of FR Doc. 93-21379, is corrected as follows:
    On page 46842, column 2, preceding Sec. 1.410(b)-6, in 
instructional ``Par. 9.'', paragraph 2, line 2, the language ``(d)(2), 
and (g) as set forth below.'' is corrected to read ``(d)(2)(i), 
(d)(2)(ii), and (g) as set forth below.''.
Cynthia E. Grigsby,
Chief, Regulations Unit Assistant Chief Counsel (Corporate).
[FR Doc. 94-8510 Filed 4-8-94; 8:45 am]
BILLING CODE 4830-01-P