27080 Federal Register / Vol. 74, No. 108 / Monday, June 8, 2009 / Rules and Regulations 

‘‘Remove’’ column and add in its place the language in the ‘‘Add’’ column as set 

forth below: 

Section Remove Add 

§ 1.170A–12(e)(2) following the formula ................................................. Table 90CM in § 20.2031–7 .......... Table 2000CM in § 20.2031–7T. 

PART 20—ESTATE TAX; ESTATES OF 

DECEDENTS DYING AFTER AUGUST 

16, 1954 

■ Par. 3. The authority citation for part 

20 continues to read in part as follows: 

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

■ Par. 4. Section 20.2032–1 is amended 

by revising paragraph (f)(1) to read as 

follows: 

§ 20.2032–1 Alternate valuation. 

* * * * * 

(f) * * * 

(1) [Reserved]. Further guidance, see 

§ 20.2032–1T(f)(1). 

* * * * * 

Treena V. Garrett, 

Federal Register Liaison, Publications and 

Regulations Branch, Legal Processing 

Division, Associate Chief Counsel (Procedure 

and Administration). 

[FR Doc. E9–13241 Filed 6–5–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1, 20 and 25 

[TD 9448] 

RIN 1545–BH96; RIN 1545–BI56 

Use of Actuarial Tables in Valuing 

Annuities, Interests for Life or Terms 

of Years, and Remainder or 

Reversionary Interests; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to final and 

temporary regulations. 

SUMMARY: This document contains a 

correction to final and temporary 

regulations (TD 9448, that were 

published in the Federal Register on 

Thursday, May 7, 2009 (74 FR 21438). 

This regulation relates to the use of 

actuarial tables in valuing annuities, 

interests for life or terms of years, and 

remainder or reversionary interests. 

DATES: This correction is effective on 

June 8, 2009 and is applicable beginning 

May 1, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Mayer R. Samuels, (202) 622–3090 (not 

a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final and temporary regulations 

(TD 9448) that are the subject of this 

correction is under section 2031of the 

Internal Revenue Code. 

Need for Correction 

As published, TD 9448 contains errors 

that may prove to be misleading and is 

in need of clarification. 

Correction of Publication 

Accordingly, the publication of the 

final and temporary regulations (TD 

9448), that were the subject of FR Doc. 

E9–10111, is corrected as follows: 

1. On page 21439, in the preamble 

under the paragraph heading 

‘‘Background’’, in the table ‘‘CROSS 

REFERENCE TO REGULATION 

SECTIONS’’, the fourth column under 

section 2031, the third line, the 

language ‘‘Table S (5/1/99–05/01/99) 

and Life’’ is corrected to read ‘‘Table S 

(5/1/99–04/30/09) and Life’’. 

2. On page 21439, in the preamble 

under the paragraph heading, 

‘‘Transitional Rules’’, in the first 

column, nine lines from the bottom, the 

language, ‘‘on or after May 7, 2009, and 

before July’’ is corrected to read ‘‘on or 

after May 1, 2009, and before July’’. 

Treena V. Garrett, 

Federal Register Liaison, Publications and 

Regulations Branch, Legal Processing 

Division, Associate Chief Counsel, Procedure 

and Administration. 

[FR Doc. E9–13242 Filed 6–5–09; 8:45 am] 

BILLING CODE 4830–01–P 

PENSION BENEFIT GUARANTY 

CORPORATION 

29 CFR Parts 4001, 4901, and 4902 

Disclosure and Amendment of 

Records Pertaining to Individuals 

Under the Privacy Act 

AGENCY: Pension Benefit Guaranty 

Corporation. 

ACTION: Final rule. 

SUMMARY: Pension Benefit Guaranty 

Corporation (PBGC) is amending its 

Privacy Act regulations to exempt 

certain records that are maintained in a 

system of records entitled ‘‘PBGC–17, 

Office of Inspector General Investigative 

File System—PBGC’’ from the access, 

contest, and certain other provisions of 

the Privacy Act. The amendment 

protects the information gathered to 

carry out the Office of Inspector 

General’s law enforcement mission to 

investigate criminal, civil, and 

administrative matters. 

DATES: Effective July 8, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Margaret E. Drake, Attorney, Office of 

the General Counsel, Pension Benefit 

Guaranty Corporation, 1200 K Street, 

NW., Washington, DC 20005–4026; 202– 

326–4400 (extension 3228); or James 

Bloch, Program Analyst, Legislative & 

Regulatory Department; 202–326–4223 

(extension 3530). (TTY/TDD users may 

call the Federal relay service toll-free at 

1–800–877–8339 and ask to be 

connected to 202–326–4400 (extension 

3228) or 202–326–4223 (extension 

3530).) 

SUPPLEMENTARY INFORMATION: PBGC’s 

Office of Inspector General (OIG) 

conducts criminal, civil and 

administrative investigations and 

compiles and maintains case files 

containing identifying information 

about potential subjects and sources. On 

March 30, 2009 (74 FR 14167), PBGC 

proposed a new system of records 

subject to the Privacy Act of 1974, 5 

U.S.C. 552a (‘‘Privacy Act’’), entitled 

‘‘PBGC–17, Office of Inspector General 

Investigative File System—PBGC.’’ 

PBGC received no comments on the new 

proposed system of records and the 

system became effective May 14, 2009. 

The system of records covers only the 

files of investigation that identify by 

name, or other personal identifier, 

individuals who are subjects or sources 

of information. The system of records is 

necessary to the investigative functions 

performed by the OIG under the 

authority of the Inspector General Act of 

1978, as amended, 5 U.S.C. App. 3. The 

files may contain information about 

criminal, civil or administrative 

wrongdoing, or about fraud, waste or 

mismanagement, or other violations of 

law or regulation. This information 

could be the basis for referrals to 

appropriate prosecutorial authorities for 

consideration of criminal or civil 

prosecution or to PBGC management for 

administrative corrective action. The 

collection and maintenance of these 


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