# OMB Control numbers.
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains corrections to final regulations which were published in the *Federal Register* on Tuesday, February 8, 2000 (65 FR 6001), relating to amendments to the regulations governing certain notices and consents required in connection with distributions from retirement plans.
**DATES:**
This correction is effective February 8, 2000.
**FOR FURTHER INFORMATION CONTACT:**
Catherine Livingston Fernandez at (202) 622-6030 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are subject to these corrections are under sections 402(f), 411(a)(11) and 3405(e)(10)(B) of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 8873) contain errors that may prove to be misleading and are in need of clarification.
**26 CFR Part 35**
**Correction of Publication**
Accordingly, the publication of the final regulations (TD 8873), which were the subject of FR Doc. 00-1897, is corrected as follows:
1. On page 6004, column 2, line 24 from the top of the column, the language “I.R.B.) provides that, pending” is corrected to read “I.R.B. 413) provides that, pending”.
**26 CFR Part 35**
§ 35.3405-1
2. On page 6008, column 1, § 35.3405-1 d-35, lines 4 and 5 of A, the language, “and the annual notice described in d-31) to a payee either on a written paper” is corrected to read “of § 35.3405-1T and the annual notice described in d-31 of § 35.3405-1T) to a payee either on a written paper”.
3. On page 6008, column 2, § 35.3405-1 d-36 A., the first line of *Example 5* , the language, “ *Example 5.* (I) Same facts as *Example 1* ,” is corrected to read “ *Example 5.* (i) Same facts as *Example 1* ,”.
4. On page 6008, column 2, § 35.3405-1 d-36A., the first line of *Example 5* (ii), the language, “(ii) In this *Example 5* , Plan A does not” is corrected to read “(ii) In this *Example 5* , the plan administrator does not”.
**26 CFR Part 602**
§ 602.101
5. On page 6008, column 3, instructional Par. 7. and the table in § 602.101(b) are corrected to read as follows:
*Par. 7.* In § 602.101, paragraph (b) is amended by revising the entries for 1.402(f)-1 and 1.411(a)-11 in the table to read as follows:
§ 602.101
(b) * * *
| CFR part or section where | Current OMB control No. |
| --- | --- |
| * * * * * | |
| | |
| 1.402(f)-1 | 1545-1341 |
| | |
| * * * * * | |
| 1.411(a)-11 | 1545-1471 |
| | |
| * * * * * | |
Dale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).