Benefit Restrictions for Underfunded Pension Plans; Correction, 63528-63529 [E7-21964]
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Federal Register / Vol. 72, No. 217 / Friday, November 9, 2007 / Proposed Rules
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–113891–07]
RIN 1545–BG72
Benefit Restrictions for Underfunded
Pension Plans; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to notice of proposed
rulemaking.
AGENCY:
SUMMARY: This document contains
corrections to a notice of proposed
rulemaking (REG–113891–07) that was
published in the Federal Register on
Friday, August 31, 2007 (72 FR 50544)
providing guidance regarding the use of
certain funding balances maintained for
defined benefit pension plans and
regarding benefit restrictions for certain
underfunded defined benefit pension
plans. These regulations affect sponsors,
administrators, participants, and
beneficiaries of single employer defined
benefit pension plans.
FOR FURTHER INFORMATION CONTACT:
Lauson C. Green or Linda S.F. Marshall
at (202) 622–6090 (not a toll-free
number).
SUPPLEMENTARY INFORMATION:
Background
The correction notice that is the
subject of this document is under
sections 430(f) and 436 of the Internal
Revenue Code.
sroberts on PROD1PC70 with PROPOSALS
Need for Correction
As published, the notice of proposed
rulemaking (REG–113891–07) contains
errors that may prove to be misleading
and are in need of clarification.
Correction of Publication
Accordingly, the publication of
proposed rulemaking (REG–113891–07),
which was the subject of FR Doc. 07–
4262, is corrected as follows:
1. On page 50544, column 3, in the
preamble, under the paragraph heading
‘‘Background’’, second line of the
footnote number 1 at the bottom of the
column, the language ‘‘Security Act of
1974, as amended (ERISA) sets forth’’ is
corrected to read ‘‘Security Act of 1974,
as amended (ERISA), sets forth’’.
2. On page 50547, column 3, in the
preamble, under the paragraph heading
‘‘F. Elections Under Section 430(f)’’,
twelfth line from the bottom of the
column, the language ‘‘the plan year,
before the last day of the’’ is corrected
to read ‘‘the plan year, on or before the
last day of the’’.
VerDate Aug<31>2005
17:12 Nov 08, 2007
Jkt 214001
3. On page 50548, column 1, in the
preamble, under the paragraph heading
‘‘F. Elections Under Section 430(f)’’,
tenth line of the first paragraph of the
column, the language ‘‘Form 5500 (with
extensions) while an’’ is corrected to
read ‘‘Form 5500 (with extensions),
while an’’.
4. On page 50549, column 2, in the
preamble, under the paragraph heading
‘‘B. Limitation on Plant Shutdown and
Other Unpredictable Contingent Event
Benefits’’, second line from the bottom
of the first paragraph, the language
‘‘436(b)(2), as described in paragraph F
in’’ is corrected to read ‘‘436(b)(2), as
described in paragraph II. F in’’.
5. On page 50549, column 2, in the
preamble, under the paragraph heading
‘‘B. Limitation on Plant Shutdown and
Other Unpredictable Contingent Event
Benefits’’, first and second lines of
footnote number 4, the language ‘‘See
also Notice 2007–14, IRB 501, (see
§ 601.601(d)(2) of this chapter)
requesting’’ is corrected to read ‘‘See
also Notice 2007–14, 2007–7 IRB 501
(see § 601.601(d)(2) of this chapter),
requesting’’.
6. On page 50550, column 1, in the
preamble, under the paragraph heading
‘‘C. Limitation on Plan Amendments
Increasing Liability for Benefits’’,
second line from the bottom of the first
paragraph, the language ‘‘described in
paragraph F of this’’ is corrected to read
‘‘described in paragraph II. F of this’’.
7. On page 50551, column 2, in the
preamble, under the subparagraph
heading ‘‘5. Prohibited payment.’’,
second line of the paragraph (c), the
language ‘‘on a retroactive annuity
starting date,’’ is corrected to read
‘‘under a retroactive annuity starting
date,’’.
8. On page 50551, column 2, in the
preamble, under the subparagraph
heading ‘‘5. Prohibited payment.’’, lines
third and fourth to last of the paragraph
(d), the language ‘‘from an insurer to pay
benefits under plan.’’ is corrected to
read ‘‘from an insurer to pay benefits
under the plan.’’.
9. On page 50551, column 2, in the
preamble, under the paragraph heading
‘‘E. Limitation on Benefit Accruals’’,
second line from the bottom of the
paragraph, the language ‘‘436(e)(2), as
described in paragraph F of’’ is
corrected to read ‘‘436(e)(2), as
described in paragraph II. F of’’.
10. On page 50552, column 2, in the
preamble, under the paragraph heading
‘‘G. Presumed Underfunding for
Purposes of Benefit Limitations’’, tenth
line of the second paragraph of the
column, the language ‘‘percent but less
than 90 percent, then’’ is corrected to
read ‘‘percent but less than 90 percent
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Fmt 4702
Sfmt 4702
(or, if that preceding plan year is the
pre-effective plan year, was certified to
be less than 90 percent), then’’.
11. On page 50553, column 2, in the
preamble, under the paragraph heading
‘‘G. Presumed Underfunding for
Purposes of Benefit Limitations’’,
eleventh line of the third paragraph of
the column, the language ‘‘prior
certification applied, then the plan’’ is
corrected to read ‘‘prior certification
applied, the plan’’.
12. On page 50554, column 1, in the
preamble, under the subparagraph
heading ‘‘3. Periods prior to
certification—special rules for
unpredictable contingent event benefits
and plan amendments that increase
liability.’’, ninth line from the bottom of
the first paragraph, the language ‘‘a
funding standard account carryover’’ is
corrected to read ‘‘a funding standard
carryover’’.
§ 1.430(f)–1
[Corrected]
13. On page 50559, column 2,
§ 1.430(f)–1(g) Example 1.(i), ninth line
of the paragraph, the language ‘‘of the
funding standard account carryover’’ is
corrected to read ‘‘of the funding
standard carryover’’.
14. On page 50559, column 2,
§ 1.430(f)–1(g) Example 1.(i), thirteenth
line of the paragraph, the language
‘‘effective interest rate in 2008 for plan
P is’’ is corrected to read ‘‘effective
interest rate in 2008 for Plan P is’’.
15. On page 50559, column 2,
§ 1.430(f)–1(g) Example 1.(iv), seventh
line of the paragraph, the language
‘‘standard account balance as of January
1,’’ is corrected to read ‘‘standard
carryover balance as of January 1,’’.
16. On page 50559, column 3,
§ 1.430(f)–1(g) Example 5.(i), ninth line
of the paragraph, the language ‘‘actual
rate of return on plan Q’s assets in’’ is
corrected to read ‘‘actual rate of return
on Plan Q’s assets in’’.
17. On page 50560, column 1,
§ 1.430(f)–1(g) Example 5.(iii), first line
of the column, the language ‘‘makes a
contribution to Plan T of $190,000’’ is
corrected to read ‘‘makes a contribution
to Plan Q of $190,000’’.
§ 1.436–1
[Corrected]
18. On page 50560, column 3,
§ 1.436–1(a)(3)(ii), eighth line of the
paragraph, the language ‘‘this section
436 could apply differently’’ is
corrected to read ‘‘section 436 and this
section could apply differently’’.
19. On page 50564, column 3,
§ 1.436–1(d)(5)(ii)(C), second line of the
paragraph, the language ‘‘on a
retroactive annuity starting date,’’ is
corrected to read ‘‘under a retroactive
annuity starting date,’’.
E:\FR\FM\09NOP1.SGM
09NOP1
sroberts on PROD1PC70 with PROPOSALS
Federal Register / Vol. 72, No. 217 / Friday, November 9, 2007 / Proposed Rules
20. On page 50565, column 3,
§ 1.436–1(f)(2)(iv), last line of the
paragraph, the language ‘‘amendment
under 436(c)—’’ is corrected to read
‘‘amendment under section 436(c)—’’.
21. On page 50566, column 1,
§ 1.436–1(f)(3)(ii)(A), lines third, fourth,
and fifth of the paragraph, the language
‘‘surety for purposes of section 412 of
the Employee Retirement Income
Security Act of 1974, as amended; or’’
is corrected to read ‘‘surety for purposes
of section 412 of ERISA; or’’.
22. On page 50566, column 2,
§ 1.436–1(f)(4) Example 1.(ii), fifth line
of the paragraph, the language ‘‘the
increase in funding target due to this’’
is corrected to read ‘‘the increase in the
funding target due to this’’.
23. On page 50567, column 1,
§ 1.436–1(f)(4) Example 3.(iii), seventh
line of the paragraph, the language
‘‘section (f)(2)(iv)(A) apply, and the
amount of’’ is corrected to read
‘‘paragraph (f)(2)(iv)(A) of this section
apply, and the amount of’’.
24. On page 50570, column 1,
§ 1.436–1(g)(7) Example 2., paragraphs
(i) through (v) are removed and
[Reserved]. is inserted in its place.
25. On page 50570, column 2,
§ 1.436–1(g)(7) Example 3.(i), second
line of the paragraph, the language
‘‘Example 2. On July 1, 2011, the
enrolled’’ is corrected to read ‘‘Example
1. On July 1, 2011, the enrolled’’.
26. On page 50571, column 3,
§ 1.436–1(h)(1)(iii)(A), sixth line from
the bottom of the paragraph, the
language ‘‘under paragraph (h)(1)(iii)(B)
of this’’ is corrected to read ‘‘under
paragraph (h)(1)(iii)(B) or (h)(2)(iii) of
this’’.
27. On page 50571, column 3,
§ 1.436–1(h)(2)(i), twelfth line of the
paragraph, the language ‘‘less than 90
percent, and where the’’ is corrected to
read ‘‘less than 90 percent (or, if that
prior plan year is the pre-effective plan
year, was certified to be less than 90
percent), and where the’’.
28. On page 50572, column 1,
§ 1.436–1(h)(3)(i), third line from the
bottom of the paragraph, the language
‘‘the plan year, then that first day is’’ is
corrected to read ‘‘the plan year, that
first day is’’.
29. On page 50573, column 1,
§ 1.436–1(h)(4)(iii)(C)(1), eleventh line
from the bottom of the paragraph, the
language ‘‘applied, then the plan will
not have’’ is corrected to read ‘‘applied,
the plan will not have’’.
30. On page 50573, column 2,
§ 1.436–1(h)(6), eighth line from the
bottom of the paragraph, the language
‘‘carryforward balance as of any of the’’
is corrected to read ‘‘prefunding balance
as of any of the’’.
VerDate Aug<31>2005
17:12 Nov 08, 2007
Jkt 214001
31. On page 50574, column 1,
§ 1.436–1(h)(6) Example 4.(ii), third line
from the bottom of the paragraph, the
language ‘‘distributions in paragraph
(d)(1) and the’’ is corrected to read
‘‘distributions in paragraph (d)(1) of this
section and the’’.
32. On page 50574, column 1,
§ 1.436–1(h)(6) Example 5.(iii), third
line from the bottom of the column, the
language ‘‘paragraph (h)(2)(iii) of this
section apply’’ is corrected to read
‘‘paragraph (h)(1)(iii) of this section
apply’’.
33. On page 50574, column 2,
§ 1.436–1(h)(6) Example 5.(iv), seventh
line of the paragraph, the language
‘‘(h)(2)(ii) of this section apply.
Accordingly,’’ is corrected to read
‘‘(h)(2)(iii) of this section apply.
Accordingly,’’.
34. On page 50574, column 2,
§ 1.436–1(h)(6) Example 6.(v), last line
of the column, the language ‘‘2011,
would be able to elect a new starting’’
is corrected to read ‘‘2011, would be
able to elect a new annuity starting’’.
35. On page 50576, column 1,
§ 1.436–1(j)(3)(iv), third line from the
bottom of the paragraph, the language
‘‘percentage for the plan has been’’ is
corrected to read ‘‘attainment
percentage for the plan has been’’.
36. On page 50577, column 2,
§ 1.436–1(k)(5), fifth line from the
bottom of the column, the language
‘‘plan year beginning before the first’’ is
corrected to read ‘‘plan year beginning
before the’’.
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E7–21964 Filed 11–8–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF LABOR
Mine Safety and Health Administration
30 CFR Part 49
RIN 1219–AB56
Mine Rescue Team Equipment
Mine Safety and Health
Administration, Labor.
ACTION: Extension of comment period.
AGENCY:
SUMMARY: The Mine Safety and Health
Administration (MSHA) is extending
the comment period for the Proposed
Rule on Mine Rescue Team Equipment
for underground coal and metal and
nonmetal mines published on
September 6, 2007 (72 FR 51338). This
extension gives commenters additional
PO 00000
Frm 00027
Fmt 4702
Sfmt 4702
63529
time to review recently posted
transcripts on MSHA’s Web site.
DATES: The comment period will close
midnight, November 16, 2007, Eastern
Standard Time.
ADDRESSES: Comments must be clearly
identified and may be submitted by any
of the following methods:
(1) Federal Rulemaking Portal:
https://www.regulations.gov. Follow the
instructions for submitting comments.
(2) Electronic mail: zzMSHAComments@dol.gov. Include ‘‘RIN
1219–AB56’’ in the subject line of the
message.
(3) Telefax: (202) 693–9441. Include
‘‘RIN 1219–AB56’’ in the subject.
(4) Regular Mail: MSHA, Office of
Standards, Regulations, and Variances,
1100 Wilson Blvd., Room 2350,
Arlington, Virginia, 22209–3939.
(5) Hand Delivery or Courier: MSHA,
Office of Standards, Regulations, and
Variances, 1100 Wilson Blvd., Room
2350, Arlington, Virginia 22209–3939.
Sign in at the receptionist’s desk on the
21st floor.
(6) Docket: Comments can be accessed
electronically at https://www.msha.gov
under the ‘‘Rules and Regs’’ link. MSHA
will post all comments on the Internet
without change, including any personal
information provided. Comments may
also be reviewed at the Office of
Standards, Regulations, and Variances,
1100 Wilson Blvd., Room 2350,
Arlington, Virginia. Sign in at the
receptionist’s desk on the 21st floor.
MSHA maintains a listserve that
enables subscribers to receive e-mail
notification when rulemaking
documents are published in the Federal
Register. To subscribe to the listserve,
go to https://www.msha.gov/
subscriptions/subscribe.aspx.
FOR FURTHER INFORMATION CONTACT:
Patricia W. Silvey, Director, Office of
Standards, Regulations, and Variances,
MSHA, 1100 Wilson Boulevard, Room
2350, Arlington, Virginia 22209–3939.
Ms. Silvey can be reached at (Internet Email), (202) 693–9440 (voice), or (202)
693–9441 (facsimile). This notice is
available on the Internet at https://
www.msha.gov/REGSINFO.HTM.
SUPPLEMENTARY INFORMATION: MSHA
issued a Proposed Rule on Mine Rescue
Team Equipment for underground coal
and metal mines on September 6, 2007
(72 FR 51338). The proposal provided
notice of four public hearings which
were held on October 23, October 25,
October 30, and November 1, 2007 and
required that all comments be submitted
by November 9, 2007. On November 5,
2007 the National Mining Association
requested that the comment period be
extended for 30 days to allow additional
E:\FR\FM\09NOP1.SGM
09NOP1
]]>Agencies
[Federal Register Volume 72, Number 217 (Friday, November 9, 2007)]
[Proposed Rules]
[Pages 63528-63529]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-21964]
[[Page 63528]]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-113891-07]
RIN 1545-BG72
Benefit Restrictions for Underfunded Pension Plans; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of proposed rulemaking.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to a notice of proposed
rulemaking (REG-113891-07) that was published in the Federal Register
on Friday, August 31, 2007 (72 FR 50544) providing guidance regarding
the use of certain funding balances maintained for defined benefit
pension plans and regarding benefit restrictions for certain
underfunded defined benefit pension plans. These regulations affect
sponsors, administrators, participants, and beneficiaries of single
employer defined benefit pension plans.
FOR FURTHER INFORMATION CONTACT: Lauson C. Green or Linda S.F. Marshall
at (202) 622-6090 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The correction notice that is the subject of this document is under
sections 430(f) and 436 of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking (REG-113891-07)
contains errors that may prove to be misleading and are in need of
clarification.
Correction of Publication
Accordingly, the publication of proposed rulemaking (REG-113891-
07), which was the subject of FR Doc. 07-4262, is corrected as follows:
1. On page 50544, column 3, in the preamble, under the paragraph
heading ``Background'', second line of the footnote number 1 at the
bottom of the column, the language ``Security Act of 1974, as amended
(ERISA) sets forth'' is corrected to read ``Security Act of 1974, as
amended (ERISA), sets forth''.
2. On page 50547, column 3, in the preamble, under the paragraph
heading ``F. Elections Under Section 430(f)'', twelfth line from the
bottom of the column, the language ``the plan year, before the last day
of the'' is corrected to read ``the plan year, on or before the last
day of the''.
3. On page 50548, column 1, in the preamble, under the paragraph
heading ``F. Elections Under Section 430(f)'', tenth line of the first
paragraph of the column, the language ``Form 5500 (with extensions)
while an'' is corrected to read ``Form 5500 (with extensions), while
an''.
4. On page 50549, column 2, in the preamble, under the paragraph
heading ``B. Limitation on Plant Shutdown and Other Unpredictable
Contingent Event Benefits'', second line from the bottom of the first
paragraph, the language ``436(b)(2), as described in paragraph F in''
is corrected to read ``436(b)(2), as described in paragraph II. F in''.
5. On page 50549, column 2, in the preamble, under the paragraph
heading ``B. Limitation on Plant Shutdown and Other Unpredictable
Contingent Event Benefits'', first and second lines of footnote number
4, the language ``See also Notice 2007-14, IRB 501, (see Sec.
601.601(d)(2) of this chapter) requesting'' is corrected to read ``See
also Notice 2007-14, 2007-7 IRB 501 (see Sec. 601.601(d)(2) of this
chapter), requesting''.
6. On page 50550, column 1, in the preamble, under the paragraph
heading ``C. Limitation on Plan Amendments Increasing Liability for
Benefits'', second line from the bottom of the first paragraph, the
language ``described in paragraph F of this'' is corrected to read
``described in paragraph II. F of this''.
7. On page 50551, column 2, in the preamble, under the subparagraph
heading ``5. Prohibited payment.'', second line of the paragraph (c),
the language ``on a retroactive annuity starting date,'' is corrected
to read ``under a retroactive annuity starting date,''.
8. On page 50551, column 2, in the preamble, under the subparagraph
heading ``5. Prohibited payment.'', lines third and fourth to last of
the paragraph (d), the language ``from an insurer to pay benefits under
plan.'' is corrected to read ``from an insurer to pay benefits under
the plan.''.
9. On page 50551, column 2, in the preamble, under the paragraph
heading ``E. Limitation on Benefit Accruals'', second line from the
bottom of the paragraph, the language ``436(e)(2), as described in
paragraph F of'' is corrected to read ``436(e)(2), as described in
paragraph II. F of''.
10. On page 50552, column 2, in the preamble, under the paragraph
heading ``G. Presumed Underfunding for Purposes of Benefit
Limitations'', tenth line of the second paragraph of the column, the
language ``percent but less than 90 percent, then'' is corrected to
read ``percent but less than 90 percent (or, if that preceding plan
year is the pre-effective plan year, was certified to be less than 90
percent), then''.
11. On page 50553, column 2, in the preamble, under the paragraph
heading ``G. Presumed Underfunding for Purposes of Benefit
Limitations'', eleventh line of the third paragraph of the column, the
language ``prior certification applied, then the plan'' is corrected to
read ``prior certification applied, the plan''.
12. On page 50554, column 1, in the preamble, under the
subparagraph heading ``3. Periods prior to certification--special rules
for unpredictable contingent event benefits and plan amendments that
increase liability.'', ninth line from the bottom of the first
paragraph, the language ``a funding standard account carryover'' is
corrected to read ``a funding standard carryover''.
Sec. 1.430(f)-1 [Corrected]
13. On page 50559, column 2, Sec. 1.430(f)-1(g) Example 1.(i),
ninth line of the paragraph, the language ``of the funding standard
account carryover'' is corrected to read ``of the funding standard
carryover''.
14. On page 50559, column 2, Sec. 1.430(f)-1(g) Example 1.(i),
thirteenth line of the paragraph, the language ``effective interest
rate in 2008 for plan P is'' is corrected to read ``effective interest
rate in 2008 for Plan P is''.
15. On page 50559, column 2, Sec. 1.430(f)-1(g) Example 1.(iv),
seventh line of the paragraph, the language ``standard account balance
as of January 1,'' is corrected to read ``standard carryover balance as
of January 1,''.
16. On page 50559, column 3, Sec. 1.430(f)-1(g) Example 5.(i),
ninth line of the paragraph, the language ``actual rate of return on
plan Q's assets in'' is corrected to read ``actual rate of return on
Plan Q's assets in''.
17. On page 50560, column 1, Sec. 1.430(f)-1(g) Example 5.(iii),
first line of the column, the language ``makes a contribution to Plan T
of $190,000'' is corrected to read ``makes a contribution to Plan Q of
$190,000''.
Sec. 1.436-1 [Corrected]
18. On page 50560, column 3, Sec. 1.436-1(a)(3)(ii), eighth line
of the paragraph, the language ``this section 436 could apply
differently'' is corrected to read ``section 436 and this section could
apply differently''.
19. On page 50564, column 3, Sec. 1.436-1(d)(5)(ii)(C), second
line of the paragraph, the language ``on a retroactive annuity starting
date,'' is corrected to read ``under a retroactive annuity starting
date,''.
[[Page 63529]]
20. On page 50565, column 3, Sec. 1.436-1(f)(2)(iv), last line of
the paragraph, the language ``amendment under 436(c)--'' is corrected
to read ``amendment under section 436(c)--''.
21. On page 50566, column 1, Sec. 1.436-1(f)(3)(ii)(A), lines
third, fourth, and fifth of the paragraph, the language ``surety for
purposes of section 412 of the Employee Retirement Income Security Act
of 1974, as amended; or'' is corrected to read ``surety for purposes of
section 412 of ERISA; or''.
22. On page 50566, column 2, Sec. 1.436-1(f)(4) Example 1.(ii),
fifth line of the paragraph, the language ``the increase in funding
target due to this'' is corrected to read ``the increase in the funding
target due to this''.
23. On page 50567, column 1, Sec. 1.436-1(f)(4) Example 3.(iii),
seventh line of the paragraph, the language ``section (f)(2)(iv)(A)
apply, and the amount of'' is corrected to read ``paragraph
(f)(2)(iv)(A) of this section apply, and the amount of''.
24. On page 50570, column 1, Sec. 1.436-1(g)(7) Example 2.,
paragraphs (i) through (v) are removed and [Reserved]. is inserted in
its place.
25. On page 50570, column 2, Sec. 1.436-1(g)(7) Example 3.(i),
second line of the paragraph, the language ``Example 2. On July 1,
2011, the enrolled'' is corrected to read ``Example 1. On July 1, 2011,
the enrolled''.
26. On page 50571, column 3, Sec. 1.436-1(h)(1)(iii)(A), sixth
line from the bottom of the paragraph, the language ``under paragraph
(h)(1)(iii)(B) of this'' is corrected to read ``under paragraph
(h)(1)(iii)(B) or (h)(2)(iii) of this''.
27. On page 50571, column 3, Sec. 1.436-1(h)(2)(i), twelfth line
of the paragraph, the language ``less than 90 percent, and where the''
is corrected to read ``less than 90 percent (or, if that prior plan
year is the pre-effective plan year, was certified to be less than 90
percent), and where the''.
28. On page 50572, column 1, Sec. 1.436-1(h)(3)(i), third line
from the bottom of the paragraph, the language ``the plan year, then
that first day is'' is corrected to read ``the plan year, that first
day is''.
29. On page 50573, column 1, Sec. 1.436-1(h)(4)(iii)(C)(1),
eleventh line from the bottom of the paragraph, the language ``applied,
then the plan will not have'' is corrected to read ``applied, the plan
will not have''.
30. On page 50573, column 2, Sec. 1.436-1(h)(6), eighth line from
the bottom of the paragraph, the language ``carryforward balance as of
any of the'' is corrected to read ``prefunding balance as of any of
the''.
31. On page 50574, column 1, Sec. 1.436-1(h)(6) Example 4.(ii),
third line from the bottom of the paragraph, the language
``distributions in paragraph (d)(1) and the'' is corrected to read
``distributions in paragraph (d)(1) of this section and the''.
32. On page 50574, column 1, Sec. 1.436-1(h)(6) Example 5.(iii),
third line from the bottom of the column, the language ``paragraph
(h)(2)(iii) of this section apply'' is corrected to read ``paragraph
(h)(1)(iii) of this section apply''.
33. On page 50574, column 2, Sec. 1.436-1(h)(6) Example 5.(iv),
seventh line of the paragraph, the language ``(h)(2)(ii) of this
section apply. Accordingly,'' is corrected to read ``(h)(2)(iii) of
this section apply. Accordingly,''.
34. On page 50574, column 2, Sec. 1.436-1(h)(6) Example 6.(v),
last line of the column, the language ``2011, would be able to elect a
new starting'' is corrected to read ``2011, would be able to elect a
new annuity starting''.
35. On page 50576, column 1, Sec. 1.436-1(j)(3)(iv), third line
from the bottom of the paragraph, the language ``percentage for the
plan has been'' is corrected to read ``attainment percentage for the
plan has been''.
36. On page 50577, column 2, Sec. 1.436-1(k)(5), fifth line from
the bottom of the column, the language ``plan year beginning before the
first'' is corrected to read ``plan year beginning before the''.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-21964 Filed 11-8-07; 8:45 am]
BILLING CODE 4830-01-P
