Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
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###### Department of the Treasury

###### Internal Revenue Service 

          - 26 CFR Part 1 
          - [REG-114726-04] 
          - RIN 1545-BD23 

# AGENCY:

Internal Revenue Service (IRS), Treasury. 

# ACTION:

Notice of public hearing on proposed rulemaking. 

# SUMMARY:

This document contains a notice of public hearing on a proposed rulemaking that provide rules permitting distributions to be made from a pension plan under a phased retirement program and set forth requirements for a bona fide phased retirement program. 

# DATES:

The public hearing is being held on March 14, 2005, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by February 21, 2005. 

# ADDRESSES:

                        The public hearing is be held in the Auditorium, Internal Revenue Service Building, 1111 Constitution Avenue, NW., Washington, DC. Send submissions to: CC:PA:LPD:PR (REG-114726-04), Room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m.                               ( print page 77679)                            to CC:PA:LPD:PR (REG-114726-04), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically, via the IRS Internet site at                         *http://www.irs.gov/​regs*                         or via the Federal eRulemaking Portal at                         *http://www.regulations.gov*                         (IRS and REG-114726-04).                     

# FOR FURTHER INFORMATION CONTACT:

Concerning the regulations, Cathy Vohs, (202) 622-6090; concerning submissions, the hearing, and/or placement on the building access list to attend the hearing, Sonya M. Cruse of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration), at (202) 622-4693 (not toll-free numbers). 

# SUPPLEMENTARY INFORMATION:

## Background 

                    The subject of the public hearing is the notice of proposed rulemaking (REG-114726-04) that was published in the                     **Federal Register**                     on Wednesday, November 10, 2004 (69 FR 65108).                 

The rules of 26 CFR 601.601(a)(3) apply to the hearing. 

Persons who have submitted written comments and wish to present oral comments at the hearing, must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (signed original and eight (8) copies) by February 21, 2005. 

A period of 10 minutes is allotted to each person for presenting oral comments. 

After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing. 

                    Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 15 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the                     **FOR FURTHER INFORMATION CONTACT**                     section of this document.                 

Cynthia E. Grigsby,

Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).

[FR Doc. 04-28328 Filed 12-27-04; 8:45 am] 

BILLING CODE 4830-01-P