Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction, 58438 [E8-23652]
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58438
Federal Register / Vol. 73, No. 195 / Tuesday, October 7, 2008 / Rules and Regulations
airplane to a location where the requirements
of this AD can be accomplished, provided
that the flight to the flight service center is
at the minimum allowed weight.
Concurrence by the Manager, Wichita
Aircraft Certification Office (ACO), FAA, is
required prior to issuance of the special flight
permit.
DEPARTMENT OF THE TREASURY
Alternative Methods of Compliance
(AMOCs)
Application of Section 409A to
Nonqualified Deferred Compensation
Plans; Correction
(l)(1) The Manager, Wichita ACO, FAA,
Attn: William Griffith, Aerospace Engineer,
Airframe Branch, ACE–118W, FAA, Wichita
ACO, 1801 Airport Road, Room 100, MidContinent Airport, Wichita, Kansas 67209;
telephone (316) 946–4116; fax (316) 946–
4107; has the authority to approve AMOCs
for this AD, if requested using the procedures
found in 14 CFR 39.19.
(2) To request a different method of
compliance or a different compliance time
for this AD, follow the procedures in 14 CFR
39.19. Before using any approved AMOC on
any airplane to which the AMOC applies,
notify your appropriate principal inspector
(PI) in the FAA Flight Standards District
Office (FSDO), or lacking a PI, your local
FSDO.
Material Incorporated by Reference
(m) You must use Hawker Beechcraft
Mandatory Service Bulletin SB 32–3920,
dated August 2008, to do the actions required
by this AD, unless the AD specifies
otherwise.
(1) The Director of the Federal Register
approved the incorporation by reference of
this service information under 5 U.S.C.
552(a) and 1 CFR part 51.
(2) For service information identified in
this AD, contact Hawker Beechcraft
Corporation, 9709 East Central, Wichita,
Kansas 67206.
(3) You may review copies of the service
information incorporated by reference at the
FAA, Transport Airplane Directorate, 1601
Lind Avenue, SW., Renton, Washington; or at
the National Archives and Records
Administration (NARA). For information on
the availability of this material at NARA, call
202–741–6030, or go to: https://
www.archives.gov/federal_register/
code_of_federal_regulations/
ibr_locations.html.
Issued in Renton, Washington, on
September 20, 2008.
Michael Kaszycki,
Acting Manager, Transport Airplane
Directorate, Aircraft Certification Service.
[FR Doc. E8–23400 Filed 10–6–08; 8:45 am]
26 CFR Part 1
[TD 9321]
RIN 1545–BE79
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
SUMMARY: This document contains
corrections to final regulations (TD
9321) which were published in the
Federal Register on April 17, 2007 (72
FR 19323), corrected July 31, 2007 (72
FR 41620) and September 24, 2007 (72
FR 54945). The final regulations relate
to section 409A and nonqualified
deferred compensation plans.
DATES: This correction is effective
October 7, 2008.
Applicability date: April 17, 2007.
FOR FURTHER INFORMATION: Guy R.
Traynor, (202) 622–3693 (not a toll-free
number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are subject
to this document are under section
409A of the Internal Revenue Code.
Need for Correction
As published, the correcting
amendment of September 24, 2008 (72
FR 54945) to final regulations (TD 9321)
contains errors that may prove to be
misleading and is 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 amendment.
■
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read as follows:
■
Authority: 26 U.S.C. 7805 * * *
■ Par. 2. Section 1.409A–6(a)(3)(i), the
third sentence is corrected to read as
follows:
BILLING CODE 4910–13–P
jlentini on PROD1PC65 with RULES
Internal Revenue Service
§ 1.409A–6 Application of section 409A
and effective dates.
*
VerDate Aug<31>2005
18:31 Oct 06, 2008
Jkt 217001
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*
*
(a) * * *
Frm 00004
*
(3) * * *
(i) Nonaccount balance plans. * * *
For purposes of calculating the present
value of a benefit under this paragraph
(a)(3)(i), reasonable actuarial
assumptions and methods must be used.
* * *
*
*
*
*
*
Guy R. Traynor,
Federal Register Liaison, Legal Processing
Division, Associate Chief Counsel (Procedure
and Administration).
[FR Doc. E8–23652 Filed 10–6–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF JUSTICE
28 CFR Part 58
[Docket No: EOUST 101]
RIN 1105–AB29
Procedures for Completing Uniform
Forms of Trustee Final Reports in
Cases Filed Under Chapters 7, 12, and
13 of the Bankruptcy Code
Executive Office for United
States Trustees (EOUST), Justice.
ACTION: Final rule.
AGENCY:
SUMMARY: The Department of Justice,
through its component, EOUST, is
issuing this final rule (rule) pursuant to
Section 602 of the Bankruptcy Abuse
Prevention and Consumer Protection
Act of 2005 (BAPCPA).1 The BAPCPA
requires the Department to issue rules
requiring uniform forms for final reports
(Uniform Forms) by trustees in cases
under chapters 7, 12, and 13 of title 11.
The BAPCPA requires the rule to strike
the best achievable practical balance
between (1) the reasonable needs of the
public for information about the
operational results of the Federal
bankruptcy system, (2) economy,
simplicity, and lack of undue burden on
persons with a duty to file these reports,
and (3) appropriate privacy concerns
and safeguards.
DATES: Effective Date: This rule is
effective April 1, 2009.
ADDRESSES: Executive Office for United
States Trustees (EOUST), 20
Massachusetts Ave., NW., 8th Floor,
Washington, DC 20530.
FOR FURTHER INFORMATION CONTACT:
Ramona Elliott, General Counsel, or
Larry Wahlquist, Office of General
Counsel, at (202) 307–1399 (not a tollfree number).
SUPPLEMENTARY INFORMATION: On
February 4, 2008 at 73 FR 6447, the
Department published a proposed rule
*
1 Codified
Fmt 4700
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at 28 U.S.C. 589b.
07OCR1
]]>Agencies
[Federal Register Volume 73, Number 195 (Tuesday, October 7, 2008)]
[Rules and Regulations]
[Page 58438]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-23652]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9321]
RIN 1545-BE79
Application of Section 409A to Nonqualified Deferred Compensation
Plans; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9321) which were published in the Federal Register on April 17, 2007
(72 FR 19323), corrected July 31, 2007 (72 FR 41620) and September 24,
2007 (72 FR 54945). The final regulations relate to section 409A and
nonqualified deferred compensation plans.
DATES: This correction is effective October 7, 2008.
Applicability date: April 17, 2007.
FOR FURTHER INFORMATION: Guy R. Traynor, (202) 622-3693 (not a toll-
free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are subject to this document are under
section 409A of the Internal Revenue Code.
Need for Correction
As published, the correcting amendment of September 24, 2008 (72 FR
54945) to final regulations (TD 9321) contains errors that may prove to
be misleading and is 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 amendment.
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read as
follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.409A-6(a)(3)(i), the third sentence is corrected to
read as follows:
Sec. 1.409A-6 Application of section 409A and effective dates.
* * * * *
(a) * * *
(3) * * *
(i) Nonaccount balance plans. * * * For purposes of calculating the
present value of a benefit under this paragraph (a)(3)(i), reasonable
actuarial assumptions and methods must be used. * * *
* * * * *
Guy R. Traynor,
Federal Register Liaison, Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E8-23652 Filed 10-6-08; 8:45 am]
BILLING CODE 4830-01-P
