# Limitations on Benefits and Contributions Under Qualified Plans; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains a correction to final regulations (TD 9319) that were published in the *Federal Register* on Thursday, April 5, 2007 (72 FR 16878) regarding the limitations of section 415, including updates to the regulations for numerous statutory changes since comprehensive final regulations were last published under section 415.
**DATES:**
This correction is effective May 23, 2007.
**FOR FURTHER INFORMATION CONTACT:**
Vernon S. Carter at (202) 622-6060 or Linda S. F. Marshall at (202) 622-6090 (not toll-free numbers).
**SUPPLEMENTARY INFORMATION:**
**Background**
The correction notice that is the subject of this document is under sections 401(a), 401(a)(4), 401(a)(9), 401(k), 402, 414(s), 415, 416, 457, and 924 of the Internal Revenue Code.
**Need for Correction**
As published, final regulations (TD 9319) contain an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the final regulations (TD 9319), which was the subject of FR Doc. E7-5750, is corrected as follows:
On page 16883, column 2, in the preamble, under the paragraph heading “ *C. Determination of High-3 Average Compensation* ”, first line from the bottom of the last paragraph of that heading, the language “participant in rehired.” is corrected to read “participant is rehired.”.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).