[Federal Register Volume 87, Number 98 (Friday, May 20, 2022)]
[Proposed Rules]
[Pages 30845-30846]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-10624]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 54

[REG-105954-20]
RIN 1545-BP82


Required Minimum Distributions; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking and notice of 
public hearing.

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SUMMARY: The IRS published a document in the Federal Register of 
February 24, 2022, concerning required minimum distributions from 
qualified plans; section 403(b) annuity contracts; custodial accounts, 
and retirement income accounts; individual retirement accounts and 
annuities; and eligible deferred compensation plans under section 457. 
The document contained an incomplete phrase.

DATES: Written or electronic comments and outlines for a public hearing 
are still accepted and must be received by May 25, 2022. Outlines of 
topics to be discussed at the public hearing scheduled for June 15, 
2022, at 10 a.m. must be received by May 25, 2022.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-105954-
20) by following the online instructions for submitting comments. Once 
submitted to the Federal eRulemaking Portal, comments cannot be edited 
or withdrawn. The IRS expects to have limited personnel available to 
process public comments that are submitted on paper through mail. Until 
further notice, any comments submitted on paper will be considered to 
the extent practicable. The Department of the Treasury (Treasury 
Department) and the IRS will publish for public availability any 
comment submitted electronically, and to the extent practicable on 
paper, to its public docket. Send paper submissions to: CC:PA:LPD:PR 
(REG-105954-20), Room 5203, Internal Revenue Service, P.O. Box 7604, 
Ben Franklin Station, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning this correction notice, 
Brandon M. Ford, or Linda S.F. Marshall, (202) 317-6700; concerning 
submissions of comments and outlines of topics for the public hearing, 
Regina Johnson, (202) 317-5177 (not toll-free numbers) or 
<a href="/cdn-cgi/l/email-protection#9dede8fff1f4fef5f8fceff4f3faeeddf4efeeb3faf2eb"><span class="__cf_email__" data-cfemail="8dfdf8efe1e4eee5e8ecffe4e3eafecde4fffea3eae2fb">[email protected]</span></a>.

[[Page 30846]]


SUPPLEMENTARY INFORMATION:

Correction

    In the Federal Register of February 24, 2022, in FR Doc 2022-02522, 
on page 10545, in the second column, correct paragraph (o)(6)(iii) to 
read:
    Total future expected payments. Total future expected payments 
means the total future payments expected to be made under the annuity 
contract as of the date the contract is annuitized, based on the 
mortality rates contained in Sec.  1.401(a)(9)-9(e), and without regard 
to any increases in annuity payments after that date.

Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2022-10624 Filed 5-19-22; 8:45 am]
BILLING CODE 4830-01-P


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