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Mortality Tables for Determining Present Value; Correction

---
identifier: "/us/fr/E7-13494"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Mortality Tables for Determining Present Value; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "E7-13494"
section_name: "Mortality Tables for Determining Present Value; Correction"
positive_law: false
currency: "2007-07-20"
last_updated: "2007-07-20"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "E7-13494"
document_type: "proposed_rule"
publication_date: "2007-07-20"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BG30"
fr_citation: "72 FR 39770"
fr_volume: 72
docket_ids:
  - "REG-143601-06"
fr_action: "Correction to notice of proposed rulemaking."
---

#  [Corrected]

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to notice of proposed rulemaking.

**SUMMARY:**

This document contains corrections to notice of proposed rulemaking that was published in the *Federal Register* on Tuesday, May 29, 2007 (72 FR 29456) providing mortality tables to be used in determining present value or making any computation for purposes of applying certain pension funding requirements.

**FOR FURTHER INFORMATION CONTACT:**

Bruce Perlin, Lauson C. Green, or Linda S.F. Marshall at (202) 622-6090.

**SUPPLEMENTARY INFORMATION:**

**Background**

The notice of proposed rulemaking (REG-143601-06) that is the subject of these corrections is under sections 412, 430, and 431 of the Internal Revenue Code.

**Need for Correction**

As published, the notice of proposed rulemaking (REG-143601-06) contains errors that may prove to be misleading and are in need of clarification.

**Correction of Publication**

Accordingly, the notice of proposed rulemaking (REG-143601-06) that was the subject of FR Doc. 07-2631 is corrected as follows:

1. On page 29457, column 3, in the preamble, line 4 of footnote number 2, the language “XLVII (1995), p. 819. The RP-2000 Mortality Table” is corrected to read “XLVII (1995), p. 819. The RP-2000 Mortality Tables”.

2. On page 29460, column 3, in the preamble, second full paragraph of the column, line 7 from the bottom of the paragraph, the language “improvement factor is equal to (1—” is corrected to read “improvement factor is equal to (1-”.

§ 1.430(h)(3)-2

3. On page 29471, § 1.430(h)(3)-2(d)(4)(i)(E), column 3, last line of the paragraph, the language “§ 1.430(h)-1(a)(3)).” is corrected to read “§ 1.430(h)(3)-1(a)(3)).”

LaNita Van Dyke,

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