[Federal Register Volume 81, Number 133 (Tuesday, July 12, 2016)]
[Rules and Regulations]
[Page 45012]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-16400]



Internal Revenue Service

26 CFR Parts 301 and 602

[TD 9768]
RIN 1545-BN20

Certified Professional Employer Organizations; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final and temporary regulations; correction.


SUMMARY: This document contains corrections to final and temporary 
regulations (TD 9768) that were published in the Federal Register on 
May 6, 2016 (81 FR 27315). The final and temporary regulations are 
relating to certified professional employer organizations (CPEOs). The 
Stephen Beck, Jr. Achieving a Better Life Experience Act of 2014 
requires the IRS to establish a voluntary certification program for 
professional employer organizations. These final and temporary 
regulations contain the requirements a person must satisfy in order to 
become and remain a CPEO.

DATES: This correction is effective on July 12, 2016 and applicable on 
May 6, 2016.

FOR FURTHER INFORMATION CONTACT: Melissa L. Duce at (202) 317-6798 (not 
a toll free number).



    The final and temporary regulations (TD 9768) that are the subject 
of this correction are under sections 3511, and 7705 of the Internal 
Revenue Code.

Need for Correction

    As published, the final and temporary regulations (TD 9768) 
contains an error that may prove to be misleading and is in need of 

Correction of Publication

    Accordingly, the final and temporary regulations (TD 9768), that 
are the subject of FR Doc. 2016-10700, are corrected as follows:
    1. On page 27320, in the preamble, the third column, the fourth 
line from the top of the footnote, the language ``by chapter 23 of 
Code, the IRS expects to evaluate'' is corrected to read ``by chapter 
23 of the Code, the IRS expects to evaluate''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2016-16400 Filed 7-11-16; 8:45 am]