Determination of Governmental Plan Status; Correction

---
identifier: "/us/fr/2012-5595"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Determination of Governmental Plan Status; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "2012-5595"
section_name: "Determination of Governmental Plan Status; Correction"
positive_law: false
currency: "2012-03-08"
last_updated: "2012-03-08"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2012-5595"
document_type: "proposed_rule"
publication_date: "2012-03-08"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BG43"
fr_citation: "77 FR 13996"
fr_volume: 77
docket_ids:
  - "REG-157714-06"
fr_action: "Correction to a correction of notice of public hearing on an advance notice of proposed rulemaking; correction."
---


#  Determination of Governmental Plan Status; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to a correction of notice of public hearing on an advance notice of proposed rulemaking; correction.

**SUMMARY:**

This document corrects a correction to a notice of public hearing on an advance proposed rulemaking (REG-157714-06) that was published in the *Federal Register* on Thursday, March 1, 2012 (77 FR 12514) relating to the determination of governmental plans.

**FOR FURTHER INFORMATION CONTACT:**

Concerning the proposed regulations, Pamela Kinard at (202) 622-6060, and regarding the submission of public comments and the public hearing, Ms. Oluwafunmilayo (Funmi) Taylor, at (202) 622-7180 (not toll-free numbers).

**SUPPLEMENTARY INFORMATION:**

**Background**

The notice of public hearing on an advance notice proposed rulemaking (REG-157714-06) that is the subject of this correction is under section 414(d) of the Internal Revenue Code.

**Need for Correction**

As published, REG-157714-06, contains an error that may prove to be misleading and is in need of clarification.

**Correction of Publication**

Accordingly, the publication of the correction to a notice of public hearing on an advance proposed rulemaking (REG-157714-06) which was the subject of FR. Doc. 2012-4905, is corrected as follows:

1. On page 12514, column 1, in the preamble, under the caption “Background:”, line three, the language “(REG-133233-08) that is the subject of” is corrected to read “(REG-157714-06) that is the subject of”.

LaNita Van Dyke,

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