Internal Revenue Bulletin: 2011-7
February 14, 2011
Table of Contents
This document contains a correction to a notice of proposed rulemaking (REG-132554-08, 2010-48 I.R.B. 783) 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.
Neil S. Sandhu, Lauson C. Green, or Linda S. F. Marshall at (202) 622-6090 (not a toll-free number).
The correction notice that is the subject of this document is under section 411 of the Internal Revenue Code.
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.
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:
On page 64214, column 3, §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,
Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on December 27, 2010, 8:45 a.m., and published in the issue of the Federal Register for December 28, 2010, 75 F.R. 81543)
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