[Federal Register Volume 75, Number 248 (Tuesday, December 28, 2010)]
[Proposed Rules]
[Pages 81543-81544]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-32538]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-132554-08]
RIN 1545-BI16


Additional Rules Regarding Hybrid Retirement Plans; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking.

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[[Page 81544]]

SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-132554-08) that was published in the Federal Register 
on Tuesday, October 19, 2010 (75 FR 64197) providing guidance relating 
to certain provisions of the Internal Revenue Code that apply to hybrid 
defined benefit pension plans.

FOR FURTHER INFORMATION CONTACT: Neil S. Sandhu, Lauson C. Green, or 
Linda S. F. Marshall at (202) 622-6090 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The correction notice that is the subject of this document is under 
section 411 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-132554-08) 
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-132554-08), which was the subject of FR Doc. 2010-25942, is 
corrected as follows:


Sec.  1.411(b)(5)-1  [Corrected]

    On page 64214, column 3, Sec.  1.411(b)(5)-1(e)(2)(iii)(A), line 
19, the language ``change the rate of interest crediting'' is corrected 
to read ``change the interest crediting rate''.

Guy R. Traynor,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, Procedure and Administration.
[FR Doc. 2010-32538 Filed 12-27-10; 8:45 am]
BILLING CODE 4830-01-P