# Multiemployer Plan Funding Guidance; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notice of proposed rulemaking.
**SUMMARY:**
This document corrects a notice of proposed rulemaking (REG-151135-07) that was published in the *Federal Register* on Tuesday, March 18, 2008 (73 FR 14417), that provides additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006.
**FOR FURTHER INFORMATION CONTACT:**
Bruce Perlin, (202) 622-6090 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking (REG-151135-07) that is the subject of this correction is under section 432 of the Internal Revenue Code.
**Need for Correction**
As published, REG-151135-07 contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the notice of proposed rulemaking (REG-151135-07) that was the subject of FR Doc. 08-1044, is corrected as follows:
On page 14420, column 3, in the preamble, under the paragraph title “§ 1.432(a)-1 General Rules Relating to Section 432”, first paragraph, line 1, the language “Section 1.432-1 provides general” is corrected to read “Section 1.432(a)-1 provides general”.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).