65566 Federal Register / Vol. 75, No. 206 / Tuesday, October 26, 2010 / Rules and Regulations 

§ 556.220 [Removed] 

■ 5. Remove § 556.220. 

§ 556.680 [Removed] 

■ 6. Remove § 556.680. 

PART 558—NEW ANIMAL DRUGS FOR 

USE IN ANIMAL FEEDS 

■ 7. The authority citation for 21 CFR 

part 558 continues to read as follows: 

Authority: 21 U.S.C. 360b, 371. 

§ 558.4 [Amended] 

■ 8. In § 558.4, in paragraph (d), in the 

‘‘Category I’’ table, remove the listing for 

‘‘Aklomide’’; and in the ‘‘Category II’’ 

table, remove the listings for 

‘‘Levamisole’’, ‘‘Nitromide’’ immediately 

followed in sequence by ‘‘Sulfanitran’’, 

‘‘Nitromide’’ immediately followed in 

sequence by ‘‘Sulfanitran’’ and by 

‘‘Roxarsone’’; ‘‘Sulfanitran’’ immediately 

followed in sequence by ‘‘Aklomide’’, 

and the two listings for ‘‘Sulfanitran’’ 

immediately followed in sequence by 

‘‘Aklomide’’ and by ‘‘Roxarsone’’. 

§ 558.35 [Removed] 

■ 9. Remove § 558.35. 

§ 558.315 [Removed] 

■ 10. Remove § 558.315. 

§ 558.376 [Removed] 

■ 11. Remove § 558.376. 

Dated: October 8, 2010. 

Bernadette Dunham, 

Director, Center for Veterinary Medicine. 

[FR Doc. 2010–27011 Filed 10–25–10; 8:45 am] 

BILLING CODE 4160–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9340] 

RIN 1545–BB64 

Revised Regulations Concerning 

Section 403(b) Tax-Sheltered Annuity 

Contracts; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

corrections to final regulations (TD 

9340) that were published in the 

Federal Register on Thursday, July 26, 

2007 (72 FR 41128) providing updated 

guidance on section 403(b) contracts of 

public schools and tax-exempt 

organizations described in section 

501(c)(3). These regulations will affect 

sponsors of section 403(b) contracts, 

administrators, participants, and 

beneficiaries. 

DATES: The correction is effective 

October 26, 2010, and is applicable on 

July 26, 2007. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the regulations, John 

Tolleris at (202) 622–6060; concerning 

the regulations as applied to churchrelated entities, Sherri Edelman or Jason 

Levine at (202) 283–9634 (not toll-free 

numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations that are the 

subject of this correction are under 

section 403(b) of the Internal Revenue 

Code. 

Need for Correction 

As published, final regulations (TD 

9340) contain errors that may prove to 

be misleading and are 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 amendments: 

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 1.403(b)–4 is amended 

by revising the third and fourth 

sentences of paragraph (c)(5) Example 

12.(i) to read as follows: 

§ 1.403(b)–4 Contribution limitations. 

* * * * * 

(c) * * * 

(5) * * * 

Example 12. (i) * * * However, the $5,000 

age 50 catch-up amount deferred in 2006 is 

disregarded for purposes of applying the 

limitation at paragraph (c)(3)(i)(C) of this 

section to determine the special section 

403(b) catch-up amount. Thus, for 2007, only 

$80,000 of section 403(b) elective deferrals 

are taken into account in applying the 

limitation at paragraph (c)(3)(i)(C) of this 

section. * * * 

* * * * * 

■ Par. 3. Section 1.403(b)–6 is amended 

by revising the last sentence of 

paragraph (e)(5) to read as follows: 

§ 1.403(b)–6 Timing of distributions and 

benefits. 

* * * * * 

(e) * * * 

(5) * * * See also § 1.403(b)–9(a)(5) 

for additional rules relating to annuities 

payable from a retirement income 

account. 

* * * * * 

■ Par. 4. Section 1.403(b)–7 is amended 

by revising the fourth sentence of 

paragraph (b)(1) to read as follows: 

§ 1.403(b)–7 Taxation of distributions and 

benefits. 

* * * * * 

(b) * * * 

(1) * * * Thus, to the extent that a 

portion of a distribution (including a 

distribution from a designated Roth 

account) would be excluded from gross 

income if it were not rolled over, if that 

portion of the distribution is to be rolled 

over into an eligible retirement plan that 

is not an IRA, the rollover must be 

accomplished through a direct rollover 

of the entire distribution to a plan 

qualified under section 401(a) or a 

section 403(b) plan and that plan must 

agree to separately account for the 

amount not includible in income (so 

that a 60-day rollover to a plan qualified 

under section 401(a) or another section 

403(b) plan is not available for this 

portion of the distribution). * * * 

* * * * * 

■ Par. 5. Section 1.403(b)–10 is 

amended by revising the heading of 

paragraph (b)(3) and adding a heading to 

paragraph (b)(3)(i) to read as follows: 

§ 1.403(b)–10 Miscellaneous provisions. 

* * * * * 

(b) * * * 

(3) Requirements for plan-to-plan 

transfers—(i) In general. * * * 

* * * * * 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2010–26979 Filed 10–25–10; 8:45 am] 

BILLING CODE 4830–01–P 


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