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###### Department of the Treasury

###### Internal Revenue Service 

          - 26 CFR Part 1 
          - [REG-156518-04] 
          - RIN 1545-BE10 

# AGENCY:

Internal Revenue Service (IRS), Treasury. 

# ACTION:

Correction to notice of proposed rulemaking and notice of public hearing. 

# SUMMARY:

                        This document corrects a notice of proposed rulemaking and notice of public hearing (REG-156518-04) that was published in the                         **Federal Register**                         on Friday, August 12, 2005 (70 FR 47155). The document contains regulations relating to the anti-cutback rules of section 411(d)(6) of the Internal Revenue Code, which generally protect accrued benefits, early retirement benefits, retirement-type subsidies, and optional forms of benefit under qualified retirement plans.                     

# FOR FURTHER INFORMATION CONTACT:

Pamela R. Kinard, (202) 622-6060 (not a toll-free number). 

# SUPPLEMENTARY INFORMATION:

## Background 

The notice of proposed rulemaking and notice of public hearing (REG-156518-04) that is the subject of this correction is under section 411(d)(6) of the Internal Revenue Code. 

## Need for Correction 

As published, REG-156518-04 contains errors that may prove to be misleading and are in need of clarification. 

## Correction of Publication 

Accordingly, the notice of proposed rulemaking and notice of public hearing (REG-156518-04), that was the subject of FR Doc. 05-15960, is corrected as follows: 

                    1. On page 47155, column 2, in the preamble under the caption                     **ADDRESSES:**                    , fourth line from the bottom of the paragraph, the language 156581-04). The public hearing will be” is corrected to read “156518-04). The public hearing will be”.                 

§ 1.411(d)-3 

                        2. On page 47159, column 1, § 1.411(d)-3, (a)(4) paragraph (ii)                         *Example 4*, the last line of the paragraph, the language “greater of the 2.” is corrected to read, “greater of the 2 vesting schedules (                        *e.g.*, for G and each other participant in Plan E to be fully vested if the participant completes 5 years of service) for those account balances and earnings.”.                     

Cynthia Grigsby, 

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

[FR Doc. 05-19222 Filed 9-26-05; 8:45 am] 

BILLING CODE 4830-01-P