CFR Part: "26 CFR Part 1"
RIN Number: "RIN 1545-BG12"
Citation: "79 FR 38247"
Document Number: "TD 9665"
"Rules and Regulations"
SUMMARY: This document contains corrections to final regulations (TD 9665) that were published in the
DATES: This correction is effective on
FOR FURTHER INFORMATION CONTACT:
The final regulations that are the subject of this document are under section 402(a) of the Internal Revenue Code.
Need for Correction
As published, final regulations (TD 9665) 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. In
* * * * *
(e) * * *
(6) * * *
(i) * * * During the period Participant Q is absent from employment due to disability, the insurer pays the trust the amount of the elective, matching, and non-elective employer profit-sharing contributions that would have been made to the trust with respect to Participant Q had Participant Q not been disabled. * * *
* * * * *
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-14989 Filed 7-3-14;
BILLING CODE 4830-01-P
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