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###### Department of the Treasury

###### Internal Revenue Service 

          - 26 CFR Part 1 
          - [TD 8073] 

# AGENCY:

Internal Revenue Service (IRS), Treasury. 

# ACTION:

Correcting amendment.

# SUMMARY:

                        This document contains a correction to temporary regulations (TD 8073) that were published in the                         **Federal Register**                         on Tuesday, February 4, 1986 (51 FR 4312) relating to effective dates and certain other issues arising under sections 91, 223, and 511-561 of the Tax Reform Act of 1984. This action is necessary because of changes to the applicable tax law made by the Tax Reform Act of 1984. The temporary regulations will affect qualified employee benefit plans, welfare benefit funds and employees receiving benefits through such plans.                     

# DATES:

This correction is effective October 9, 2008, and is applicable after December 31, 1985. 

# FOR FURTHER INFORMATION CONTACT:

Melissa A. D'Ambrose, (202) 622-6080 (not a toll-free number). 

# SUPPLEMENTARY INFORMATION:

## Background 

The temporary regulations that are the subject of this document are under sections 72, 79, 125, 133, 402, 404, 419, 461, 463, 505, 512, and 1042 of the Internal Revenue Code. 

## Need for Correction 

As published, temporary regulations (TD 8073) contain an error that may prove to be misleading and is in need of clarification. 

# List of Subjects in 26 CFR Part 1

      - Income taxes
      - Reporting and recordkeeping requirements

## Correction of Publication 

Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment: 

# PART 1—INCOME TAXES 

**Paragraph 1**                        . The authority citation for part 1 continues to read, in part, as follows:                     

Authority:26 U.S.C. 7805 * * *

**Par. 2**                        . Section 1.512(a)-5T A-3: (b) is amended by revising the second sentence to read as follows:                     

§ 1.512(a)-5T 

* * * * *

A-3: * * *

(b) * * * For purposes of section 512(a)(3)(B), member contributions include both employee contributions and employer contributions to the VEBA, SUB, or GLSO. 

* * * * *

LaNita Van Dyke, 

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

[FR Doc. E8-23917 Filed 10-8-08; 8:45 am] 

BILLING CODE 4830-01-P