[Federal Register Volume 77, Number 139 (Thursday, July 19, 2012)]
[Proposed Rules]
[Page 42462]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-17545]



Internal Revenue Service

26 CFR Parts 1 and 301


Reporting and Notice Requirements for Deferred Vested Benefits 
Under Section 6057; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.


SUMMARY: This document corrects a notice of proposed rulemaking (REG-
153627-08) that was published in the Federal Register on Thursday, June 
21, 2012 (77 FR 37352), that would provide guidance relating to 
automatic extensions of time for filing certain employee plan returns 
by adding the Form 8955-SSA, ``Annual Registration Statement 
Identifying Separated Participants With Deferred Vested Benefits,'' to 
the list of forms that are covered by the Income Tax Regulations on 
automatic extensions.

FOR FURTHER INFORMATION CONTACT: William Gibbs, Sarah Bolen, or Pamela 
Kinard, (202) 622-6060 (not a toll-free number).



    The notice of proposed rulemaking (REG-153627-08) that is the 
subject of this correction is under section 6057 of the Internal 
Revenue Code.

Need for Correction

    As published, REG-153627-08 contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
(REG-153627-08) that was the subject of FR. Doc. 2012-15068, is 
corrected as follows:
    On page 37354, column 1, in the preamble, under the paragraph 
heading ``Background'', line four of the column, the language 
``Employee Benefit Returns,''and file the'' is corrected to read, 
``Employee Plan Returns,''and file the''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2012-17545 Filed 7-18-12; 8:45 am]