# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains corrections to final regulations that were published in the *Federal Register* on Friday, March 24, 2006 (71 FR 14798) concerning content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans.
**DATES:**
This correction is effective March 24, 2006.
**FOR FURTHER INFORMATION CONTACT:**
Bruce Perlin or Linda Marshall at (202) 622-6090 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9256) that are the subject of this correction are under section 417 of the Internal Revenue Code.
**Need for Correction**
As published, (TD 9256) contains errors that may prove to be misleading and are in need of clarification.
**List of Subjects in 26 CFR Part 1**
Income taxes, Reporting and recordkeeping requirements.
**26 CFR Part 1**
**Correction of Publication**
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
**PART 1—INCOME TAXES**
1. The authority for part 1 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
§ 1.417(a)(3)-1
**26 CFR Part 1**
2. Section 1.417(a)(3)-1(c)(5)(ii)(B) is amended by removing the language “Similarly, a participant is entitled” and adding the language “Similarly, if a participant is entitled”.
Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).