Designated Roth Accounts Under Section 402A; Correction, 30974 [E7-10802]
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Federal Register / Vol. 72, No. 107 / Tuesday, June 5, 2007 / Rules and Regulations
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[FR Doc. E7–10778 Filed 6–4–07; 8:45 am]
15:27 Jun 04, 2007
26 CFR Part 1
[TD 9324]
RIN 1545–BF04
Designated Roth Accounts Under
Section 402A; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendments.
SUMMARY: This document contains
corrections to final regulations (TD
9324) that were published in the
Federal Register on Monday, April 30,
2007 (72 FR 21103) providing guidance
concerning the taxation of distributions
from designated Roth accounts under
qualified cash or deferred arrangments
under section 401(k).
DATES: The correction is effective June
5, 2007.
FOR FURTHER INFORMATION CONTACT: R.
Lisa Mojiri-Azad or William D. Gibbs at
202–622–6060, or Cathy A. Vohs, 202–
622–6090 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the
subject of this correction are under
sections 401(k), 402(g), 402A, and 408A
of the Internal Revenue Code.
Need for Correction
As published, final regulations (TD
9324) contain 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
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendments:
I
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
I
Authority: 26 U.S.C. 7805 * * *
I Par. 2. Section 1.402A–1 is amended
by revising the first sentence of
Example. of A–8.(b) to read as follows:
§ 1.402A–1
*
Designated Roth Accounts.
*
*
A–8. * * *
(b) * * *
*
*
Example. The facts are the same as in the
Example in A–7 of this section, except that
BILLING CODE 4710–24–P
VerDate Aug<31>2005
*
*
*
*
Par. 3. Section 1.402A–2 is amended
by revising paragraph (2) of A–2.(a) to
read as follows:
I
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§ 1.402A–2 Reporting and recordkeeping
requirements with respect to designated
Roth accounts.
*
*
*
*
*
A–2. * * *
(a) * * *
(2) If the distribution is not a direct
rollover to a designated Roth account
under another plan, the plan
administrator or responsible party must
provide to the employee, upon request,
the same information described in
paragraph (a)(1) of this A–2, except the
statement need not indicate the first
year of the 5-taxable-year period
described in A–1 of this section.
*
*
*
*
*
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E7–10802 Filed 6–4–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9327]
RIN 1545–BC92
Disclosure of Returns and Return
Information in Connection With Written
Contracts or Agreements for the
Acquisition of Property or Services for
Tax Administration Purposes
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations.
AGENCY:
SUMMARY: This document contains final
regulations relating to the disclosure of
returns and return information pursuant
to section 6103(n) of the Internal
Revenue Code (Code). The final
regulations describe the circumstances
under which officers or employees of
the Treasury Department, a State tax
agency, the Social Security
Administration, or the Department of
Justice, may disclose returns and return
information to obtain property or
services for tax administration purposes,
pursuant to a written contract or
agreement. The final regulations also set
forth safeguard requirements that are
designed to protect the confidentiality
of returns and return information in the
E:\FR\FM\05JNR1.SGM
05JNR1
]]>Agencies
[Federal Register Volume 72, Number 107 (Tuesday, June 5, 2007)]
[Rules and Regulations]
[Page 30974]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-10802]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9324]
RIN 1545-BF04
Designated Roth Accounts Under Section 402A; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendments.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9324) that were published in the Federal Register on Monday, April 30,
2007 (72 FR 21103) providing guidance concerning the taxation of
distributions from designated Roth accounts under qualified cash or
deferred arrangments under section 401(k).
DATES: The correction is effective June 5, 2007.
FOR FURTHER INFORMATION CONTACT: R. Lisa Mojiri-Azad or William D.
Gibbs at 202-622-6060, or Cathy A. Vohs, 202-622-6090 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of this correction are
under sections 401(k), 402(g), 402A, and 408A of the Internal Revenue
Code.
Need for Correction
As published, final regulations (TD 9324) contain 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
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.402A-1 is amended by revising the first sentence of
Example. of A-8.(b) to read as follows:
Sec. 1.402A-1 Designated Roth Accounts.
* * * * *
A-8. * * *
(b) * * *
Example. The facts are the same as in the Example in A-7 of this
section, except that instead of being disabled, Employee C is
receiving a hardship distribution. * * *
* * * * *
0
Par. 3. Section 1.402A-2 is amended by revising paragraph (2) of A-
2.(a) to read as follows:
Sec. 1.402A-2 Reporting and recordkeeping requirements with respect
to designated Roth accounts.
* * * * *
A-2. * * *
(a) * * *
(2) If the distribution is not a direct rollover to a designated
Roth account under another plan, the plan administrator or responsible
party must provide to the employee, upon request, the same information
described in paragraph (a)(1) of this A-2, except the statement need
not indicate the first year of the 5-taxable-year period described in
A-1 of this section.
* * * * *
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-10802 Filed 6-4-07; 8:45 am]
BILLING CODE 4830-01-P
