# [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 Monday, August 20, 2007 (72 FR 46421), regarding the tax treatment of payments by qualified plans for medical or accident insurance.
**FOR FURTHER INFORMATION CONTACT:**
Pamela Kinard at (202) 622-6060.
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking (REG-148393-06) that is the subject of these corrections is under section 402(a) of the Internal Revenue Code.
**Need for Correction**
As published, the notice of proposed rulemaking (REG-148393-06) contains errors that may prove to be misleading and are in need of clarification.
**Correction of Publication**
Accordingly, the notice of proposed rulemaking (REG-148393-06) that was the subject of FR. Doc. E7-16084 is corrected as follows:
1. On page 46423, column 3, in the preamble, under the paragraph heading “ *Explanation of Provisions* ”, paragraph 2, lines 11 and 12, the language “to provide medical benefits in section 401(h) under a qualified plan or annuity” is corrected to read “to provide medical benefits in a section 401(h) account under a qualified plan or annuity”.
2. On page 46424, column 1, in the preamble, under the paragraph heading “ *Explanation of Provisions* ”, paragraph 3, line 22, the language “Public Lic 108-311” is corrected to read “Public Law 108-311”.
§ 1.402(a)-1
3. On page 46425, column 2, § 1.402(a)-1, lines 1 and 2, the language “(a) * * * (1) * * * (i) * * *” is corrected to read “(a) * * * (1)(i) * * *”
4. On page 46425, column 2, § 1.402(a)-1(a)(1)(ii), lines 3 and 4, the language “qualified pension, annuity, profit sharing, or stock bonus plan to provide” is corrected to read “qualified pension, annuity, profit-sharing, or stock bonus plan to provide.”
5. On page 46425, column 2, § 1.402(a)-1(e), line 3, the language “profit sharing, or stock bonus plan—(1)” is corrected to read “profit-sharing, or stock bonus plan—(1)”.
6. On page 46426, column 1, § 1.402(a)-1(e)(6), paragraph (ii) of *Example.* , line 3, the language “the $1,000 constitutes a distribution under” is corrected to read “$1,000 constitutes a distribution under”.
La Nita Van Dyke,
Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).