Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correction

---
identifier: "/us/fr/06-4271"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "06-4271"
section_name: "Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correction"
positive_law: false
currency: "2006-05-08"
last_updated: "2006-05-08"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "06-4271"
document_type: "rule"
publication_date: "2006-05-08"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BD97"
fr_citation: "71 FR 26687"
fr_volume: 71
docket_ids:
  - "TD 9256"
effective_date: "2006-03-24"
fr_action: "Correction to final regulations."
---


#  Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to final regulations.

**SUMMARY:**

This document contains a correction 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 an error that may prove to be misleading and is in need of clarification.

**Correction of Publication**

Accordingly, the final regulations (TD 9256), which was the subject of FR Doc. 06-2844, is corrected as follows:

On page 14801, in the preamble, column 3, under the paragraph heading, “Explanation of Provisions”, first paragraph of the column, line 2 from the bottom of the paragraph, the language “75% survivor annuity, and joint and” is corrected to read “75% survivor annuity, and the joint and”.

Guy R. Traynor,

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