Hybrid Retirement Plans; Correction, 22300 [E8-9026]
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Federal Register / Vol. 73, No. 81 / Friday, April 25, 2008 / Proposed Rules
ebenthall on PRODPC60 with PROPOSALS
Nutting, E.F., Klimstra, P.D., and Counsell,
R.E. (1966). Anabolic-androgenic activity
of A-ring modified androstane derivatives.
Part I: A comparison of parenteral activity.
ACTA Endocrinologica, 53: 627–634.
Scow, R.O. (1952). Effect of testosterone on
muscle and other tissues and on carcass
composition in hypophysectomized,
thyroidectomized, and gonadectomized
male rats. Endocrinology, 51: 42–51.
Singh, R., Artaza, J.N., Taylor, W.E.,
Gonzalez-Cadavid, N.F., and Bhasin, S.
(2003). Androgens stimulate myogenic
differentiation and inhibit adipogenesis in
C3H 10T1/2 pluripotent cells through an
androgen receptor-mediated pathway.
Endocrinology, 144(11): 5081–5088.
Swerdloff, R.S., Grover, P.K., Jacobs, H.S.,
and Bain, J. (1973). Search for a substance
which selectively inhibits FSH—Effects of
steroids and prostaglandins on serum FSH
and LH levels. Steroids, 21(5): 703–722.
Swerdloff, R.S. and Walsh, P.C. (1973).
Testosterone and oestradiol suppression of
LH and FSH in adult male rats: Duration
of castration, duration of treatment and
combined treatment. ACTA
Endocrinologica, 73: 11–21.
Swerdloff, R.S., Walsh, P.C., and Odell, W.D.
(1972). Control of LH and FSH secretion in
the male: Evidence that aromatization of
androgens to estradiol is not required for
inhibition of gonadotropin secretion.
Steroids, 20(1): 13–22.
Verjans, H.L., Eik-Nes, K.B., Aafjes, J.H., Vels,
F.J.M., and van der Molen, H.J. (1974).
Effects of testosterone propionate, 5alphadihydrotestosterone propionate and
oestradiol benzoate on serum levels of LH
and FSH in the castrated adult male rat.
ACTA Endocrinologica, 77: 643–654.
Vida, J.A. (1969). Androgens and Anabolic
Agents: Chemistry and Pharmacology. New
York: Academic Press.
Wainman, P. and Shipounoff, G.C. (1941).
The effects of castration and testosterone
propionate on the striated perineal
musculature in the rat. Endocrinology,
29(6): 975–978.
Williams, C.L. and Stancel, G.M (1996).
Estrogens and Progestins. In J.G. Hardman,
L.E. Limbird, P.B. Molinoff, R.W. Ruddon,
A. Goodman Gilman (Eds.) Goodman and
Gilman’s The Pharmacological Basis of
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Wilson, V.S., Bobseine, K., Lambright, C.R.,
and Gray, L.E. (2002). A novel cell line,
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Toxicological Sciences, 66: 69–81.
[FR Doc. E8–8842 Filed 4–24–08; 8:45 am]
BILLING CODE 4410–09–P
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DEPARTMENT OF THE TREASURY
PART 1—[CORRECTED]
Internal Revenue Service
§ 1.411(a)(13)–1
26 CFR Part 1
[REG–104946–07]
RIN 1545–BG36
Hybrid Retirement 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–104946–07) that was
published in the Federal Register on
Friday, December 28, 2007 (72 FR
73680) providing guidance relating to
sections 411(a)(13) and 411(b)(5) of the
Internal Revenue Code concerning
certain hybrid defined benefit 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
section 411 of the Internal Revenue
Code.
Need for Correction
As published, the notice of proposed
rulemaking (REG–104946–07) contains
errors that may prove to be misleading
and are in need of clarification.
Correction of Publication
Accordingly, the publication of the
notice of proposed rulemaking (REG–
104946–07), which was the subject of
FR Doc. E7–25025, is corrected as
follows:
1. On page 73683, column 3, in the
preamble, first paragraph of the column,
line 15, the language ‘‘reasonably
expected to result in a larger’’ is
corrected to read ‘‘reasonably expected
to result in a smaller’’.
2. On page 73685, column 1, third
paragraph of the column, line 8, the
language ‘‘ ‘capital’ rule of section
411(b)(5)(b)(i)(II)’’ is corrected to read
‘‘ ‘capital’ rule of section
411(b)(5)(B)(i)(II)’’.
3. On page 73689, column 2, line 3
from the bottom of the fifth paragraph
of the column, the language ‘‘section
411(d)(6) is available for the’’ is
corrected to read ‘‘section 411(d)(6)
relief is available for the’’.
PO 00000
Frm 00012
Fmt 4702
Sfmt 4702
[Corrected]
4. On page 73691, column 1,
§ 1.411(a)(13)–1(d)(3)(ii), line 18, the
language ‘‘larger annual benefit at
normal’’ is corrected to read ‘‘smaller
annual benefit at normal’’.
5. On page 73691, column 2,
§ 1.411(a)(13)–1(d)(3)(iii)(B), line 9, the
language ‘‘reasonably expected to result
in a larger’’ is corrected to read
‘‘reasonably expected to result in a
smaller’’.
§ 1.411(b)(5)–1
[Corrected]
6. On page 73693, column 3,
§ 1.411(b)(5)–1(c)(3)(ii)(A), line 17, the
language ‘‘participant under the lump
sum-based’’ is corrected to read
‘‘participant under the lump sum-based
benefit’’.
7. On page 73695, column 1,
§ 1.411(b)(5)–1(c)(5) Example 1. (ii), line
17, the language ‘‘permitted to elect
(with spousal consent)’’ is corrected to
read ‘‘permitted to elect (with spousal
consent if applicable)’’.
8. On page 73695, column 2,
§ 1.411(b)(5)–1(c)(5) Example 2. (iii),
line 5, the language ‘‘consent) payment
in the same generalized’’ is corrected to
read ‘‘consent if applicable) payment in
the same generalized’’.
9. On page 73695, column 3,
§ 1.411(b)(5)–1(c)(5) Example 2. (v), line
12, the language ‘‘of 5.5 percent.
Thereafter, Participant’s A’s’’ is
corrected to read ‘‘of 5.5 percent.
Thereafter, Participant A’s’’.
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E8–9026 Filed 4–24–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 20
[REG–112196–07]
RIN 1545–BH64
Gross Estate; Election to Value on
Alternate Valuation Date
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking.
AGENCY:
SUMMARY: This document contains
proposed regulations that provide
guidance relating to the availability of
the election to use the alternate
valuation method under section 2032 of
E:\FR\FM\25APP1.SGM
25APP1
]]>Agencies
[Federal Register Volume 73, Number 81 (Friday, April 25, 2008)]
[Proposed Rules]
[Page 22300]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-9026]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-104946-07]
RIN 1545-BG36
Hybrid Retirement 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-104946-07) that was published in the Federal Register
on Friday, December 28, 2007 (72 FR 73680) providing guidance relating
to sections 411(a)(13) and 411(b)(5) of the Internal Revenue Code
concerning certain hybrid defined benefit 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
section 411 of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking (REG-104946-07)
contains errors that may prove to be misleading and are in need of
clarification.
Correction of Publication
Accordingly, the publication of the notice of proposed rulemaking
(REG-104946-07), which was the subject of FR Doc. E7-25025, is
corrected as follows:
1. On page 73683, column 3, in the preamble, first paragraph of the
column, line 15, the language ``reasonably expected to result in a
larger'' is corrected to read ``reasonably expected to result in a
smaller''.
2. On page 73685, column 1, third paragraph of the column, line 8,
the language `` `capital' rule of section 411(b)(5)(b)(i)(II)'' is
corrected to read `` `capital' rule of section 411(b)(5)(B)(i)(II)''.
3. On page 73689, column 2, line 3 from the bottom of the fifth
paragraph of the column, the language ``section 411(d)(6) is available
for the'' is corrected to read ``section 411(d)(6) relief is available
for the''.
PART 1--[CORRECTED]
Sec. 1.411(a)(13)-1 [Corrected]
4. On page 73691, column 1, Sec. 1.411(a)(13)-1(d)(3)(ii), line
18, the language ``larger annual benefit at normal'' is corrected to
read ``smaller annual benefit at normal''.
5. On page 73691, column 2, Sec. 1.411(a)(13)-1(d)(3)(iii)(B),
line 9, the language ``reasonably expected to result in a larger'' is
corrected to read ``reasonably expected to result in a smaller''.
Sec. 1.411(b)(5)-1 [Corrected]
6. On page 73693, column 3, Sec. 1.411(b)(5)-1(c)(3)(ii)(A), line
17, the language ``participant under the lump sum-based'' is corrected
to read ``participant under the lump sum-based benefit''.
7. On page 73695, column 1, Sec. 1.411(b)(5)-1(c)(5) Example 1.
(ii), line 17, the language ``permitted to elect (with spousal
consent)'' is corrected to read ``permitted to elect (with spousal
consent if applicable)''.
8. On page 73695, column 2, Sec. 1.411(b)(5)-1(c)(5) Example 2.
(iii), line 5, the language ``consent) payment in the same
generalized'' is corrected to read ``consent if applicable) payment in
the same generalized''.
9. On page 73695, column 3, Sec. 1.411(b)(5)-1(c)(5) Example 2.
(v), line 12, the language ``of 5.5 percent. Thereafter, Participant's
A's'' is corrected to read ``of 5.5 percent. Thereafter, Participant
A's''.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-9026 Filed 4-24-08; 8:45 am]
BILLING CODE 4830-01-P
