Internal Revenue Bulletin: 2010-52 |
December 27, 2010 |
Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction
Table of Contents
This document contains a correction to final regulations (T.D. 9340, 2007-2 C.B. 487 ) that were published in the Federal Register on Thursday, July 26, 2007 (72 FR 41128) providing updated guidance on section 403(b) contracts of public schools and tax-exempt organizations described in section 501(c)(3). These regulations will affect sponsors of section 403(b) contracts, administrators, participants, and beneficiaries.
Concerning the regulations, John Tolleris at (202) 622-6060; concerning the regulations as applied to church-related entities, Sherri Edelman or Jason Levine at (202) 283-9634 (not toll-free numbers).
The final regulations that are the subject of this correction are under section 403(b) of the Internal Revenue Code.
As published, final regulations (T.D. 9340) contain an error that may prove to be misleading and is in need of clarification.
Accordingly, the publication of the final regulations (T.D. 9340), which was the subject of FR Doc. 07-3649, is corrected as follows:
On page 41138, column 2, in the preamble, under footnote number 11, line 26, the language “Rev. Rul. 66-254, 1966-2 C.B. 125” is removed.
LaNita Van Dyke,
Chief, Publications and Regulations
Branch,
Legal Processing Division,
Associate
Chief Counsel
(Procedure and Administration).
Note
(Filed by the Office of the Federal Register on October 25, 2010, 8:45 a.m., and published in the issue of the Federal Register for October 26, 2010, 75 F.R. 65567)
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