Indian Tribal Governmental Plans; Correction

---
identifier: "/us/fr/2011-31463"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Indian Tribal Governmental Plans; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "2011-31463"
section_name: "Indian Tribal Governmental Plans; Correction"
positive_law: false
currency: "2011-12-08"
last_updated: "2011-12-08"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2011-31463"
document_type: "proposed_rule"
publication_date: "2011-12-08"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BI19"
fr_citation: "76 FR 76633"
fr_volume: 76
docket_ids:
  - "REG-133223-08"
fr_action: "Correction to advance notice of proposed rulemaking."
---


#  Indian Tribal Governmental Plans; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to advance notice of proposed rulemaking.

**SUMMARY:**

This document contains corrections to advance notice of proposed rulemaking (REG-133223-08) that describes the rules the Treasury Department and IRS are considering proposing relating to the determination of whether a plan of an Indian Tribal government is a governmental plan within the meaning of section 414(d) and contains an appendix that includes a draft notice of proposed rulemaking on which the Treasury Department and IRS invite comments from the public. The document was published in the *Federal Register* on Tuesday, November 8, 2011 (76 FR 69188).

**FOR FURTHER INFORMATION CONTACT:**

Concerning the ANPRM, Pamela R. Kinard at (202) 622-6060 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The correction notice that is the subject of this document is under section 414(d) of the Internal Revenue Code.

**Need for Correction**

As published, this advance notice of proposed rulemaking (REG-133223-08) contains errors that may prove to be misleading and are in need of clarification.

**Correction of Publication**

Accordingly, the publication of this advance notice of proposed rulemaking (REG-133223-08), which was the subject of FR Doc. 2011-28858, is corrected as follows:

1. On page 69192, column 1, footnote 10, the language “Section 401(k)(4)(B)(ii) provide that a cash or deferred arrangement shall not be treated as a qualified cash or deferred arrangement if it is part of a plan maintained by a State or local government of political subdivision thereof, or any or agency or instrumentality thereof.” is removed and is replaced with the new language “Section 401(k)(4)(B)(ii) provides that a cash or deferred arrangement shall not be treated as a qualified cash or deferred arrangement if it is part of a plan maintained by a State or local government of political subdivision thereof, or any agency or instrumentality thereof.”.

2. On page 69193, column 1, under the paragraph heading “ *Judicial Determinations”,* second paragraph of the column, second line, the language “ *Bingo & Casino,* held that the operating” is removed and is replaced with the new language “ *Bingo & Casino,* held that operating”.

LaNita Van Dyke,

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