This document corrects a notice of proposed rulemaking (REG-158080-04, 2005-43 I.R.B. 786) that was published in the Federal Register on Tuesday, October 4, 2005 (70 FR 57930), regarding the application of section 409A to nonqualified deferred compensation plans. The regulations affect service providers receiving amounts of deferred compensation, and the service recipients for whom the service providers provide services.
The notice of proposed rulemaking (REG-158080-04) that is the subject of this correction is under section 409A of the Internal Revenue Code.
As published, REG-158080-04 contains an error that may prove to be misleading and is in need of clarification.
Accordingly, the publication of the notice of proposed rulemaking (REG-158080-04) that was the subject of FR. Doc. 05-19379, is corrected as follows:
On page 57930, column 1, in the preamble, under the paragraph heading “FOR FURTHER INFORMATION CONTACT:”, lines 4 thru 8, the language “concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Richard A. Hurst at (202) 622-7116 (not toll-free numbers).”. is corrected to read “concerning submission of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Richard A. Hurst at (202) 622-7180 (not toll-free numbers).”.
Guy R. Traynor,The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.