# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains corrections to final regulations that were published in the *Federal Register* on Wednesday, April 9, 2003 (68 FR 17277). This document contains final regulations providing guidance on the notification requirements under section 4908F of the Internal Revenue Code (Code) and section 204(h) of the Employee Retirement Income Security Act of 1974 (ERISA).
**DATES:**
This correction is effective April 9, 2003.
**FOR FURTHER INFORMATION CONTACT:**
Pamela R. Kinard (202) 622-6060 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of this correction are under section 4980F of the Internal Revenue Code and section 204(h) of the Employee Retirement Income Security Act of 1974 (ERISA).
**Need for Correction**
As published, final regulations (TD 9052) 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 9052), which is the subject of FR. Doc. 03-8290, is corrected as follows:
1. On page 17280, column 2, in the preamble, under the subject heading “Effective Date”, line 4, the language “is on or after September 2, 2003.” is corrected to read “is on or after September 1, 2003.”.
§ 54.4980F-1
2. In § 54.4980F-1, paragraph (b)(1), the language “September 2, 2003.” is corrected to read “September 1, 2003.”
Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Procedure and Administration).