Treasury Regulation - REG–151135–07 - Multiemployer Plan Funding Guidance; Correction

26 CFR Part 1

[REG–151135–07]

RIN–1545–BH39

Treasury Regulation - REG–151135–07 - Multiemployer Plan Funding Guidance; Correction

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 plansthat are in effect on July 16, 2006.

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''.

Treasury Regulation - REG-151135-07 - Multiemployer Plan Funding Guidance; Correction