Federal Register / Vol. 69, No. 248 / Tuesday, December 28, 2004 / Proposed Rules 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

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

26 CFR Part 1 

[REG–114726–04] 

RIN 1545–BD23 

Distributions From a Pension Plan 

Under a Phased Retirement Program; 

Correction

AGENCY: Internal Revenue Service (IRS), 

Treasury.

ACTION: Correction to notice of proposed 

rulemaking. 

SUMMARY: This document contains 

corrections to a notice of proposed 

rulemaking that was published in the 

Federal Register on November 10, 2004 

(69 FR 65108), providing 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.

FOR FURTHER INFORMATION CONTACT:

Cathy A. Vohs (202) 622–6090 (not a 

toll-free number).

SUPPLEMENTARY INFORMATION: 

Background 

The notice of proposed rulemaking 

(REG–114726–04) that is the subject of 

this correction is under section 401(a) of 

the Internal Revenue Code. 

Need for Correction 

As published, REG–114726–04 

contains errors that may prove to be 

misleading and are in need of 

clarification. 

Correction of Publication 

Accordingly, the publication of the 

notice of proposed rulemaking (REG–

114726–04), that was the subject of FR 

Doc. 04–24874, is corrected as follows: 

1. On page 65111, column 2, in the 

preamble under the paragraph heading 

‘‘Explanation of Provisions’’, fourth 

paragraph, line 9, the language, 

‘‘retirement benefit, commencing a 

later’’ is corrected to read ‘‘retirement 

benefit, commencing at a later’’. 

2. On page 65112, column 1, in the 

preamble under the paragraph heading 

‘‘Explanation of Provisions’’, first 

paragraph, line 1, the language, ‘‘the 

continued availability of heath’’ is 

corrected to read ‘‘the continued 

availability of health’’. 

3. On page 65112, column 1, in the 

preamble under the paragraph heading 

‘‘Explanation of Provisions’’, first 

paragraph, line 6, the language, ‘‘rules 

relating to heath coverage.’’ is corrected 

to read ‘‘rules relating to health 

coverage.’’

Cynthia E. Grigsby, 

Acting Chief, Publications and Regulations 

Branch, Legal Processing Division, Associate 

Chief Counsel (Procedure and 

Administration).

[FR Doc. 04–28329 Filed 12–27–04; 8:45 am] 

BILLING CODE 4830–01–P

PENSION BENEFIT GUARANTY 

CORPORATION 

29 CFR Parts 4000 and 4010 

RIN 1212–AB01 

Electronic Filing—Annual Financial 

and Actuarial Information

AGENCY: Pension Benefit Guaranty 

Corporation.

ACTION: Proposed rule.

SUMMARY: This proposed rule would 

require that certain identifying, 

financial, and actuarial information be 

filed electronically in a standardized 

format. In addition, the proposed rule 

would require the filing of additional 

items of supporting information that are 

readily available to the filer. Finally, the 

proposed rule would require a filer for 

the previous year who does not believe 

a filing is required for the current year 

to demonstrate why there is no current 

filing requirement. The proposed rule 

would benefit filers by streamlining the 

filing process and would enhance the 

PBGC’s ability to effectively administer 

the pension insurance program.

DATES: Comments must be received on 

or before January 27, 2005. See ‘‘30-day 

comment period’’ below.

ADDRESSES: Comments may be mailed to 

the Office of the General Counsel, 

Pension Benefit Guaranty Corporation, 

1200 K Street, NW., Washington, DC 

20005–4026, or delivered to Suite 340 at 

the above address. Comments also may 

be submitted electronically through the 

PBGC’s Web site at http://

www.pbgc.gov/regs, or by fax to 202–

326–4112. The PBGC will make all 

comments available on its Web site, 

http://www.pbgc.gov. Copies of the 

comments may also be obtained by 

writing to the PBGC’s Communications 

and Public Affairs Department at Suite 

240 at the above address or by visiting 

that office or calling 202–326–4040 

during normal business hours. (TTY and 

TDD users may call the Federal relay 

service toll-free at 1–800–877–8339 and 

ask to be connected to 202–326–4040.)

FOR FURTHER INFORMATION CONTACT:

Harold J. Ashner, Assistant General 

Counsel, or James L. Beller, Attorney,