Rules and Regulations. Correction to final regulations

Agency: Internal Revenue Service (IRS), Treasury
Action: Correction to final regulations
Citation: FR Doc. 03-11369 · RIN 1545-BA08 · TD 9052 · 26 CFR 1, 54, 602

Summary

This document contains corrections to final regulations that were published in the Federal Register on Wednesday, April 9, 2003 (68 FR 17277). This document contains final regulations providing guidance on the notification requirements under section 4908F of the Internal Revenue Code (Code) and section 204(h) of the Employee Retirement Income Security Act of 1974 (ERISA).

Dates

This correction is effective April 9, 2003.

Supplementary Information

Background The final regulations that are the subject of this correction are under section 4980F of the Internal Revenue Code and section 204(h) of the Employee Retirement Income Security Act of 1974 (ERISA). Need for Correction As published, final regulations (TD 9052) contains errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the publication of the final regulations (TD 9052), which is the subject of FR. Doc. 03-8290, is corrected as follows: 1. On page 17280, column 2, in the preamble, under the subject heading “Effective Date”, line 4, the language “is on or after September 2, 2003.” is corrected to read “is on or after September 1, 2003.”. § 54.4980F-1 [Corrected] 2. In § 54.4980F-1, paragraph (b)(1), the language “September 2, 2003.” is corrected to read “September 1, 2003.” Cynthia E. Grigsby, Chief, Regulations Unit, Associate Chief Counsel (Procedure and Administration). [FR Doc. 03-11369 Filed 5-6-03; 8:45 am]