Internal Revenue Bulletin: 2006-6
February 6, 2006
Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction
Table of Contents
This document corrects a notice of proposed rulemaking (REG-158080-04, 2005-43 I.R.B. 786) that was published in the Federal Register on Tuesday, October 4, 2005 (70 FR 57930), regarding the application of section 409A to nonqualified deferred compensation plans. The regulations affect service providers receiving amounts of deferred compensation, and the service recipients for whom the service providers provide services.
The notice of proposed rulemaking (REG-158080-04) that is the subject of this correction is under section 409A of the Internal Revenue Code.
As published, REG-158080-04 contains an error that may prove to be misleading and is in need of clarification.
Accordingly, the publication of the notice of proposed rulemaking (REG-158080-04) that was the subject of FR. Doc. 05-19379, is corrected as follows:
On page 57930, column 1, in the preamble, under the paragraph heading “FOR FURTHER INFORMATION CONTACT:”, lines 4 thru 8, the language “concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Richard A. Hurst at (202) 622-7116 (not toll-free numbers).”. is corrected to read “concerning submission of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Richard A. Hurst at (202) 622-7180 (not toll-free numbers).”.
Guy R. Traynor,
Acting Chief, Publications
and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on January 12, 2006, 8:45 a.m., and published in the issue of the Federal Register for January 17, 2006, 71 F.R. 2496)
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