[Federal Register Volume 76, Number 236 (Thursday, December 8, 2011)]
[Proposed Rules]
[Pages 76633-76634]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-31463]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-133223-08]
RIN 1545-BI19


Indian Tribal Governmental Plans; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to advance notice of proposed rulemaking.

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SUMMARY: This document contains corrections to advance notice of 
proposed rulemaking (REG-133223-08) that describes the rules the 
Treasury Department and IRS are considering proposing relating to the 
determination of whether a plan of an Indian Tribal government is a 
governmental plan within the meaning of section 414(d) and contains an 
appendix that includes a draft notice of proposed rulemaking on which 
the Treasury Department and IRS invite comments from the public. The 
document was published in the Federal Register on Tuesday, November 8, 
2011 (76 FR 69188).

FOR FURTHER INFORMATION CONTACT: Concerning the ANPRM, Pamela R. Kinard 
at (202) 622-6060 (not a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The correction notice that is the subject of this document is under 
section 414(d) of the Internal Revenue Code.

Need for Correction

    As published, this advance notice of proposed rulemaking (REG-
133223-08) contains errors that may prove to be misleading and are in 
need of clarification.

Correction of Publication

    Accordingly, the publication of this advance notice of proposed 
rulemaking (REG-133223-08), which was the subject of FR Doc. 2011-
28858, is corrected as follows:

[[Page 76634]]

    1. On page 69192, column 1, footnote 10, the language ``Section 
401(k)(4)(B)(ii) provide that a cash or deferred arrangement shall not 
be treated as a qualified cash or deferred arrangement if it is part of 
a plan maintained by a State or local government of political 
subdivision thereof, or any or agency or instrumentality thereof.'' is 
removed and is replaced with the new language ``Section 
401(k)(4)(B)(ii) provides that a cash or deferred arrangement shall not 
be treated as a qualified cash or deferred arrangement if it is part of 
a plan maintained by a State or local government of political 
subdivision thereof, or any agency or instrumentality thereof.''.
    2. On page 69193, column 1, under the paragraph heading ``Judicial 
Determinations'', second paragraph of the column, second line, the 
language ``Bingo & Casino, held that the operating'' is removed and is 
replaced with the new language ``Bingo & Casino, held that operating''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, Procedure and Administration.
[FR Doc. 2011-31463 Filed 12-7-11; 8:45 am]
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