# Section 411(d)(6) Protected Benefits; 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 August 9, 2006 (71 FR 45379) that provide guidance on certain issues under section 411(d)(6) of the Internal Revenue Code (Code), including the interaction between the anti-cutback rules of section 411(d)(6) and the nonforfeitability requirements of section 411(a).
**EFFECTIVE DATES:**
This correction is effective August 9, 2006.
**FOR FURTHER INFORMATION CONTACT:**
Pamela R. Kinard, at (202) 622-6060 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of this correction are under section 411(d)(6) of the Code.
**Need for Correction**
As published, the final regulations (TD 9280), contain an error that may prove to be misleading and are in need of clarification.
**26 CFR Part 1**
**Correction of Publication**
Accordingly, the publication of the final regulations (TD 9280), which were the subject of FR Doc. E6-12885, is corrected as follows:
On page 45381, column 1, in the preamble, the last paragraph, line 8, the language “retained, subject to a certain” is corrected to read “retained, subject to certain”.
Cynthia Grigsby,
Senior Federal Liaison Officer, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).