# Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains a correction to final regulations (TD 9472) that were published in the *Federal Register* on Tuesday, November 24, 2009 (74 FR 61270) providing guidance relating to the application of the section 204(h) notice requirements to a pension plan amendment that is permitted to reduce benefits accrued before the plan amendment's applicable amendment date.
**DATES:**
This correction is effective on December 23, 2009, and is applicable on November 24, 2009.
**FOR FURTHER INFORMATION CONTACT:**
Pamela R. Kinard, (202) 622-6060 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9472) that are the subject of this document are under sections 411(d)(6) and 4980F of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 9472) 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 9472), which were the subject of FR Doc. E9-28078, is corrected as follows:
On page 61275, column 3, in the preamble, under the paragraph heading “Effective/Applicability Dates”, lines 4 and 5 from the bottom of first paragraph of the column, the language “(available on the IRS Web site at *http://www.irs.gov/pub/irs-drop/a-09-82.pdf* ),” is removed and replaced with the language “(2009-48 IRB 720) *See* § 601.601(d)(2)(ii)( *b* ),” in its place.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).