Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correcting Amendment, 26688 [06-4270]

Download as PDF 26688 Federal Register / Vol. 71, No. 88 / Monday, May 8, 2006 / Rules and Regulations Background The final regulations (TD 9256) that are the subject of this correction are under section 417 of the Internal Revenue Code. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Adoption of Amendments to the Regulations Need for Correction As published, (TD 9256) contains errors that may prove to be misleading and are in need of clarification. Accordingly, 26 CFR part 1 is amended as follows: I PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 is amended by adding an entry in numerical order to read in part as follows: I Authority: 26 U.S.C. 7805 * * * Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments: I Section 1.1502–13 also issued under 26 U.S.C. 1502. * * * § 1.1502–13 List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. [Amended] PART 1—INCOME TAXES Par. 2. In § 1.1502–13, paragraph (c)(7)(ii), Example 13 is removed and reserved. I 1. The authority for part 1 continues to read in part as follows: I Authority: 26 U.S.C. 7805 * * * Mark E. Matthews, Deputy Commissioner for Services and Enforcement. Approved: April 28, 2006. Eric Solomon, Acting Deputy Assistant Secretary of the Treasury. [FR Doc. 06–4273 Filed 5–5–06; 8:45 am] § 1.417(a)(3)–1 [Corrected] 2. Section 1.417(a)(3)–1(c)(5)(ii)(B) is amended by removing the language ‘‘Similarly, a participant is entitled’’ and adding the language ‘‘Similarly, if a participant is entitled’’. I Guy R. Traynor, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 06–4270 Filed 5–5–06; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service BILLING CODE 4830–01–P 26 CFR Part 1 ENVIRONMENTAL PROTECTION AGENCY [TD 9256] RIN 1545–BD97 Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correcting Amendment Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. wwhite on PROD1PC61 with RULES AGENCY: SUMMARY: This document contains corrections to final regulations that were published in the Federal Register on Friday, March 24, 2006 (71 FR 14798) concerning content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans. DATES: This correction is effective March 24, 2006. FOR FURTHER INFORMATION CONTACT: Bruce Perlin or Linda Marshall at (202) 622–6090 (not a toll-free number). SUPPLEMENTARY INFORMATION: VerDate Aug<31>2005 16:53 May 05, 2006 Jkt 208001 40 CFR Part 52 [EPA–R03–OAR–2006–0314; FRL–8165–2] Approval and Promulgation of Air Quality Implementation Plans; Maryland; Amendments To Stage II Vapor Recovery at Gasoline Dispensing Facilities Environmental Protection Agency (EPA). ACTION: Direct final rule. AGENCY: SUMMARY: EPA is taking direct final action to approve revisions to the Maryland State Implementation Plan (SIP). The revisions clarify system testing and reporting requirements for gasoline dispensing facilities that are currently required to implement Stage II Vapor Recovery. EPA is proposing to approve these revisions in accordance with the requirements of the Clean Air Act (CAA). DATES: This rule is effective on July 7, 2006 without further notice, unless EPA PO 00000 Frm 00012 Fmt 4700 Sfmt 4700 receives adverse written comment by June 7, 2006. If EPA receives such comments, it will publish a timely withdrawal of the direct final rule in the Federal Register and inform the public that the rule will not take effect. ADDRESSES: Submit your comments, identified by Docket ID Number EPA– R03–OAR–2006–0314, by one of the following methods: A. https://www.regulations.gov. Follow the on-line instructions for submitting comments. B. E-mail: morris.makeba@epa.gov C. Mail: EPA–R03–OAR–2006–0314, Makeba Morris, Chief, Air Quality Programs Branch, Mailcode 3AP21, U.S. Environmental Protection Agency, Region III, 1650 Arch Street, Philadelphia, Pennsylvania 19103. D. Hand Delivery: At the previouslylisted EPA Region III address. Such deliveries are only accepted during the Docket’s normal hours of operation, and special arrangements should be made for deliveries of boxed information. Instructions: Direct your comments to Docket ID No. EPA–R03–OAR–2006– 0314. EPA’s policy is that all comments received will be included in the public docket without change, and may be made available online at https:// www.regulations.gov, including any personal information provided, unless the comment includes information claimed to be Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Do not submit information that you consider to be CBI or otherwise protected through https:// www.regulations.gov or e-mail. The https://www.regulations.gov Web site is an ‘‘anonymous access’’ system, which means EPA will not know your identity or contact information unless you provide it in the body of your comment. If you send an e-mail comment directly to EPA without going through https:// www.regulations.gov, your e-mail address will be automatically captured and included as part of the comment that is placed in the public docket and made available on the Internet. If you submit an electronic comment, EPA recommends that you include your name and other contact information in the body of your comment and with any disk or CD–ROM you submit. If EPA cannot read your comment due to technical difficulties and cannot contact you for clarification, EPA may not be able to consider your comment. Electronic files should avoid the use of special characters, any form of encryption, and be free of any defects or viruses. Docket: All documents in the electronic docket are listed in the E:\FR\FM\08MYR1.SGM 08MYR1

Agencies

[Federal Register Volume 71, Number 88 (Monday, May 8, 2006)]
[Rules and Regulations]
[Page 26688]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 06-4270]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9256]
RIN 1545-BD97


Revised Regulations Concerning Disclosure of Relative Values of 
Optional Forms of Benefit; Correcting Amendment

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains corrections to final regulations that 
were published in the Federal Register on Friday, March 24, 2006 (71 FR 
14798) concerning content requirements applicable to explanations of 
qualified joint and survivor annuities and qualified preretirement 
survivor annuities payable under certain retirement plans.

DATES: This correction is effective March 24, 2006.

FOR FURTHER INFORMATION CONTACT: Bruce Perlin or Linda Marshall at 
(202) 622-6090 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9256) that are the subject of this 
correction are under section 417 of the Internal Revenue Code.

Need for Correction

    As published, (TD 9256) contains errors that may prove to be 
misleading and are in need of clarification.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Correction of Publication

0
Accordingly, 26 CFR part 1 is corrected by making the following 
correcting amendments:

PART 1--INCOME TAXES

0
1. The authority for part 1 continues to read in part as follows:

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


Sec.  1.417(a)(3)-1  [Corrected]

0
2. Section 1.417(a)(3)-1(c)(5)(ii)(B) is amended by removing the 
language ``Similarly, a participant is entitled'' and adding the 
language ``Similarly, if a participant is entitled''.

Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 06-4270 Filed 5-5-06; 8:45 am]
BILLING CODE 4830-01-P
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