Hybrid Retirement Plans
---
identifier: "/us/fr/C1-2010-25941"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Hybrid Retirement Plans"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2010-25941"
section_name: "Hybrid Retirement Plans"
positive_law: false
currency: "2011-01-25"
last_updated: "2011-01-25"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C1-2010-25941"
document_type: "rule"
publication_date: "2011-01-25"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-BG36"
fr_citation: "76 FR 4244"
fr_volume: 76
docket_ids:
- "TD 9505"
---
# [Corrected]
**Correction**
In rule document 2010-25941 beginning on page 64123 in the issue of Tuesday, October 19, 2010, make the following correction:
§ 1.411(a)(13)-1
On page 64137, in § 1.411(a)(13)-1,in the first column, in paragraph (e)(1)(iii)(E), in the fourth and fifth lines, “section 411(a)(13)(B) but would otherwise apply” should read “section 411(a)(13)(B) would otherwise apply”.