Source: https://www.federalregister.gov/documents/2015/08/07/2015-19369/guidance-under-section-529a-qualifies-able-programs-correction
Timestamp: 2020-05-31 05:02:52
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Federal Register :: Guidance Under Section 529A: Qualifies ABLE Programs; Correction
Guidance Under Section 529A: Qualifies ABLE Programs; Correction
A Proposed Rule by the Internal Revenue Service on 08/07/2015
80 FR 47430
47430 (1 page)
2015-19369
https://www.federalregister.gov/d/2015-19369 https://www.federalregister.gov/d/2015-19369
This PDF is the current document as it appeared on Public Inspection on 08/06/2015 at 8:45 am.
Taina Edlund or Terri Harris at (202) 317-4541, or Sean Barnett (202) 317-5800, or Theresa Melchiorre (202) 317-4643 (not a toll-free number).
The notice of proposed rulemaking that is subject of this document is under section 529A of the Internal Revenue Code.
As published, the notice of proposed rulemaking and notice of public hearing (REG-102837-15) contains errors that may prove to be misleading and are in need of clarification.
Accordingly, the notice of proposed rulemaking and notice of public hearing (REG-102837-15) that are subject to FR Doc. 2015-15280 are corrected as follows:
1. On page 35603, in the preamble, second column, twelfth line, the language “Section 529(d)(2) provides that the” is corrected to read “Section 529A(d)(2) provides that the.”
2. On page 35603, in the preamble, second column, nineteenth line, the language “529(d)(3) requires qualified ABLE” is corrected to read “529A(d)(3) requires qualified ABLE.”
3. On page 35606, in the preamble, first column, second line from the bottom of the first paragraph, the language “meaning of § 1.529A-1(b)(9)(A) or” is corrected to read “meaning of § 1.529A-1 (b)(9)(i).”
§ 1.529A-1
4. On page 35612, second column, second and third line from the bottom of paragraph (b)(16), the language “within the meaning of § 1.529-1(b)(9)(A) or § 1.529-2(e)(1)(i) are not qualified” is corrected to read “within the meaning of § 1.529A-1(b)(9)(i) or § 1.529A-2(e)(1)(i) are not qualified.”
§ 1.529A-7
5. On page 35619, third column, paragraph (a)(5)(iii) the language “furnished though a Web site posting and” is corrected to read “furnished through a Web site posting and.”
[FR Doc. 2015-19369 Filed 8-6-15; 8:45 am]