Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction, 27080 [E9-13242]

Download as PDF 27080 Federal Register / Vol. 74, No. 108 / Monday, June 8, 2009 / Rules and Regulations ‘‘Remove’’ column and add in its place the language in the ‘‘Add’’ column as set forth below: Section Remove § 1.170A–12(e)(2) following the formula ................................................. Table 90CM in § 20.2031–7 .......... PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Par. 3. The authority citation for part 20 continues to read in part as follows: ■ Authority: 26 U.S.C. 7805 * * * ■ Par. 4. Section 20.2032–1 is amended by revising paragraph (f)(1) to read as follows: § 20.2032–1 Alternate valuation. * * * * * (f) * * * (1) [Reserved]. Further guidance, see § 20.2032–1T(f)(1). * * * * * Treena V. Garrett, Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E9–13241 Filed 6–5–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 20 and 25 [TD 9448] RIN 1545–BH96; RIN 1545–BI56 Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction cprice-sewell on PRODPC61 with RULES AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final and temporary regulations. SUMMARY: This document contains a correction to final and temporary regulations (TD 9448, that were published in the Federal Register on Thursday, May 7, 2009 (74 FR 21438). This regulation relates to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. DATES: This correction is effective on June 8, 2009 and is applicable beginning May 1, 2009. FOR FURTHER INFORMATION CONTACT: Mayer R. Samuels, (202) 622–3090 (not a toll-free number). VerDate Nov<24>2008 14:52 Jun 05, 2009 Jkt 217001 SUPPLEMENTARY INFORMATION: Background The final and temporary regulations (TD 9448) that are the subject of this correction is under section 2031of the Internal Revenue Code. Need for Correction As published, TD 9448 contains errors that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the publication of the final and temporary regulations (TD 9448), that were the subject of FR Doc. E9–10111, is corrected as follows: 1. On page 21439, in the preamble under the paragraph heading ‘‘Background’’, in the table ‘‘CROSS REFERENCE TO REGULATION SECTIONS’’, the fourth column under section 2031, the third line, the language ‘‘Table S (5/1/99–05/01/99) and Life’’ is corrected to read ‘‘Table S (5/1/99–04/30/09) and Life’’. 2. On page 21439, in the preamble under the paragraph heading, ‘‘Transitional Rules’’, in the first column, nine lines from the bottom, the language, ‘‘on or after May 7, 2009, and before July’’ is corrected to read ‘‘on or after May 1, 2009, and before July’’. Treena V. Garrett, Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, Procedure and Administration. [FR Doc. E9–13242 Filed 6–5–09; 8:45 am] BILLING CODE 4830–01–P PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4001, 4901, and 4902 Disclosure and Amendment of Records Pertaining to Individuals Under the Privacy Act AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension Benefit Guaranty Corporation (PBGC) is amending its Privacy Act regulations to exempt certain records that are maintained in a system of records entitled ‘‘PBGC–17, PO 00000 Frm 00010 Fmt 4700 Sfmt 4700 Add Table 2000CM in § 20.2031–7T. Office of Inspector General Investigative File System—PBGC’’ from the access, contest, and certain other provisions of the Privacy Act. The amendment protects the information gathered to carry out the Office of Inspector General’s law enforcement mission to investigate criminal, civil, and administrative matters. DATES: Effective July 8, 2009. FOR FURTHER INFORMATION CONTACT: Margaret E. Drake, Attorney, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, DC 20005–4026; 202– 326–4400 (extension 3228); or James Bloch, Program Analyst, Legislative & Regulatory Department; 202–326–4223 (extension 3530). (TTY/TDD users may call the Federal relay service toll-free at 1–800–877–8339 and ask to be connected to 202–326–4400 (extension 3228) or 202–326–4223 (extension 3530).) SUPPLEMENTARY INFORMATION: PBGC’s Office of Inspector General (OIG) conducts criminal, civil and administrative investigations and compiles and maintains case files containing identifying information about potential subjects and sources. On March 30, 2009 (74 FR 14167), PBGC proposed a new system of records subject to the Privacy Act of 1974, 5 U.S.C. 552a (‘‘Privacy Act’’), entitled ‘‘PBGC–17, Office of Inspector General Investigative File System—PBGC.’’ PBGC received no comments on the new proposed system of records and the system became effective May 14, 2009. The system of records covers only the files of investigation that identify by name, or other personal identifier, individuals who are subjects or sources of information. The system of records is necessary to the investigative functions performed by the OIG under the authority of the Inspector General Act of 1978, as amended, 5 U.S.C. App. 3. The files may contain information about criminal, civil or administrative wrongdoing, or about fraud, waste or mismanagement, or other violations of law or regulation. This information could be the basis for referrals to appropriate prosecutorial authorities for consideration of criminal or civil prosecution or to PBGC management for administrative corrective action. The collection and maintenance of these E:\FR\FM\08JNR1.SGM 08JNR1

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[Federal Register Volume 74, Number 108 (Monday, June 8, 2009)]
[Rules and Regulations]
[Page 27080]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-13242]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 20 and 25

[TD 9448]
RIN 1545-BH96; RIN 1545-BI56


Use of Actuarial Tables in Valuing Annuities, Interests for Life 
or Terms of Years, and Remainder or Reversionary Interests; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final and temporary regulations.

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SUMMARY: This document contains a correction to final and temporary 
regulations (TD 9448, that were published in the Federal Register on 
Thursday, May 7, 2009 (74 FR 21438). This regulation relates to the use 
of actuarial tables in valuing annuities, interests for life or terms 
of years, and remainder or reversionary interests.

DATES: This correction is effective on June 8, 2009 and is applicable 
beginning May 1, 2009.

FOR FURTHER INFORMATION CONTACT: Mayer R. Samuels, (202) 622-3090 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final and temporary regulations (TD 9448) that are the subject 
of this correction is under section 2031of the Internal Revenue Code.

Need for Correction

    As published, TD 9448 contains errors that may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final and temporary regulations 
(TD 9448), that were the subject of FR Doc. E9-10111, is corrected as 
follows:
    1. On page 21439, in the preamble under the paragraph heading 
``Background'', in the table ``CROSS REFERENCE TO REGULATION 
SECTIONS'', the fourth column under section 2031, the third line, the 
language ``Table S (5/1/99-05/01/99) and Life'' is corrected to read 
``Table S (5/1/99-04/30/09) and Life''.
    2. On page 21439, in the preamble under the paragraph heading, 
``Transitional Rules'', in the first column, nine lines from the 
bottom, the language, ``on or after May 7, 2009, and before July'' is 
corrected to read ``on or after May 1, 2009, and before July''.

Treena V. Garrett,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel, Procedure and 
Administration.
[FR Doc. E9-13242 Filed 6-5-09; 8:45 am]
BILLING CODE 4830-01-P

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