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Elimination of Forms of Distribution in Defined Contribution Plans

---
identifier: "/us/fr/03-23981"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Elimination of Forms of Distribution in Defined Contribution Plans"
title_number: 0
title_name: "Federal Register"
section_number: "03-23981"
section_name: "Elimination of Forms of Distribution in Defined Contribution Plans"
positive_law: false
currency: "2003-09-19"
last_updated: "2003-09-19"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "03-23981"
document_type: "proposed_rule"
publication_date: "2003-09-19"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BC35"
fr_citation: "68 FR 54876"
fr_volume: 68
docket_ids:
  - "REG-112039-03"
fr_action: "Correction to notice of proposed rulemaking."
---

#  Elimination of Forms of Distribution in Defined Contribution Plans

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to notice of proposed rulemaking.

**SUMMARY:**

This document contains a correction to proposed regulations that was published in the *Federal Register* on July 8, 2003 (68 FR 40581). This regulation modifies the circumstances under which certain forms of distribution previously available are permitted to be eliminated from qualified defined contribution plans.

**FOR FURTHER INFORMATION CONTACT:**

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

**SUPPLEMENTARY INFORMATION:**

**Background**

The proposed regulations that are the subject of this correction are under section 411 of the Internal Revenue Code.

**Need for Correction**

As published, the notice of proposed rulemaking contains errors that may prove to be misleading and is in need of clarification.

**Correction of Publication**

Accordingly, the publication of the notice of proposed rulemaking (REG-112039-03), which were the subject of FR Doc. 03-17089, is corrected as follows:

On page 40581, column 3, in the preamble under the caption *SUMMARY* , lines nine through thirteen, the language “This document also provides notice of  a public hearing on these proposed regulations.” is removed.

Cynthia E. Grigsby,

Acting Chief, Publications and Regulations Branch, Legal Processing Division,  Associate Chief Counsel (Procedures and Administration).