[Federal Register Volume 71, Number 88 (Monday, May 8, 2006)]
[Rules and Regulations]
[Page 26687]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 06-4271]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9256]
RIN 1545-BD97


Revised Regulations Concerning Disclosure of Relative Values of 
Optional Forms of Benefit; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

-----------------------------------------------------------------------

SUMMARY: This document contains a correction to final regulations that 
were published in the Federal Register on Friday, March 24, 2006 (71 FR 
14798) concerning content requirements applicable to explanations of 
qualified joint and survivor annuities and qualified preretirement 
survivor annuities payable under certain retirement plans.

DATES: This correction is effective March 24, 2006.

FOR FURTHER INFORMATION CONTACT: Bruce Perlin or Linda Marshall at 
(202) 622-6090 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9256) that are the subject of this 
correction are under section 417 of the Internal Revenue Code.

Need for Correction

    As published, (TD 9256) contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9256), which was the subject 
of FR Doc. 06-2844, is corrected as follows:
    On page 14801, in the preamble, column 3, under the paragraph 
heading, ``Explanation of Provisions'', first paragraph of the column, 
line 2 from the bottom of the paragraph, the language ``75% survivor 
annuity, and joint and'' is corrected to read ``75% survivor annuity, 
and the joint and''.

Guy R. Traynor,
Chief, Publications and Regulations Branch, Publications and 
Regulations Branch, Legal Processing Division, Associate Chief Counsel, 
(Procedure and Administration).
[FR Doc. 06-4271 Filed 5-5-06; 8:45 am]
BILLING CODE 4830-01-P