Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries; Correction

---
identifier: "/us/fr/03-4546"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "03-4546"
section_name: "Loans From a Qualified Employer Plan to Plan Participants or Beneficiaries; Correction"
positive_law: false
currency: "2003-02-28"
last_updated: "2003-02-28"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "03-4546"
document_type: "rule"
publication_date: "2003-02-28"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-AX68"
fr_citation: "68 FR 9532"
fr_volume: 68
docket_ids:
  - "TD 9021"
effective_date: "2002-12-03"
fr_action: "Corrections to final regulations."
---


#  [Corrected]

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Corrections to final regulations.

**SUMMARY:**

This document contains corrections to final regulations that were published in the *Federal Register* on Tuesday, December 3, 2002 (67 FR 71821). This document contains final regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries.

**DATES:**

This correction is effective December 3, 2002.

**FOR FURTHER INFORMATION CONTACT:**

Vernon S. Carter (202) 622-6060 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The final regulations that are the subject of this corrections are under section 72 of Internal Revenue Code.

**Need for Correction**

As published, the final regulations (TD 9021) contains errors that may prove to be misleading and are in need of clarification.

**Correction of Publication**

Accordingly, the publication of the final regulations (TD 9021), which is the subject of FR. Doc. 02-29204, is corrected as follows:

§ 1.72(p)-1

1. On page 71825, column 1, § 1.72(p)-1, A-19, paragraph (a), last 2 lines in the paragraph, the language “of the Internal Revenue Code. See Q&A 16 of this section”, is corrected to read “of the Internal Revenue Code. See Q&A-11 through Q&A-16 of this section”.

2. On page 71825, column 3, § 1.72(p)-1, A-20, paragraph (a)(2), lines 4 and 5, the language “section (including paragraph (a)(3) of this Q&A 20 and the amount limitations”, is  corrected to read “section (including the amount limitations”.

3. On page 71825, column 3, § 1.72(p)-1, A-20, paragraph (a)(2), the last line of the paragraph, the language “replaced loan.”, is corrected to read “replacement loan.”.

Cynthia E. Grigsby,

Chief, Regulations Unit, Associate Chief Counsel (Procedure and Administration).