# Section 411(d)(6) Protected Benefits; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notice of proposed rulemaking and notice of public hearing.
**SUMMARY:**
This document contains a correction to a notice of proposed rulemaking and notice of public hearing that was published in the *Federal Register* on Friday, August 12, 2005 (70 FR 47155) relating to the anti-cutback rules under section 411(d)(6) of the Internal Revenue Code.
**FOR FURTHER INFORMATION CONTACT:**
Pamela R. Kinard at (202) 622-6060 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking and notice of public hearing (REG-156518-04) that is the subject of this correction is under section 411(d)(6) of the Internal Revenue Code.
**Need for Correction**
As published, REG-156518-04 contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the notice of proposed rulemaking and notice of public hearing (REG-156518-04), which was the subject of FR Doc 05-15960, is corrected as follows:
On page 47155, column 2, in the preamble, under the caption *ADDRESSES* , line 17, the language, “156581-04). The public hearing will be” is corrected to read “156518-04). The public hearing will be.”.
Cynthia Grigsby,
Acting Chief, Publications and Regulations, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).