Proposed Rule2022-05805
Required Minimum Distributions; Correction
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
March 21, 2022
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains corrections to a notice of proposed rulemaking and notice of public hearing that was published in the Federal Register on Thursday, February 24, 2022. The proposed regulations relating to required minimum distributions from qualified plans; section 403(b) annuity contracts, custodial accounts, and retirement income accounts; individual retirement accounts and annuities; and eligible deferred compensation plans under section 457.
Full Text
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<title>Federal Register, Volume 87 Issue 54 (Monday, March 21, 2022)</title>
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[Federal Register Volume 87, Number 54 (Monday, March 21, 2022)]
[Proposed Rules]
[Page 15907]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-05805]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-105954-20]
RIN 1545-BP82
Required Minimum Distributions; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking and notice of
public hearing.
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SUMMARY: This document contains corrections to a notice of proposed
rulemaking and notice of public hearing that was published in the
Federal Register on Thursday, February 24, 2022. The proposed
regulations relating to required minimum distributions from qualified
plans; section 403(b) annuity contracts, custodial accounts, and
retirement income accounts; individual retirement accounts and
annuities; and eligible deferred compensation plans under section 457.
DATES: Written or electronic comments and outlines for a public hearing
are still being accepted and must be received by May 25, 2022. Outlines
of topics to be discussed at the public hearing scheduled for June 15,
2022, at 10:00 a.m. must be received by May 25, 2022.
ADDRESSES: Commenters are strongly encouraged to submit public comments
electronically. Submit electronic submissions via the Federal
eRulemaking Portal at <a href="http://www.regulations.gov">www.regulations.gov</a> (indicate IRS and REG-105954-
20) by following the online instructions for submitting comments. Once
submitted to the Federal eRulemaking Portal, comments cannot be edited
or withdrawn. The IRS expects to have limited personnel available to
process public comments that are submitted on paper through mail. Until
further notice, any comments submitted on paper will be considered to
the extent practicable. The Department of the Treasury (Treasury
Department) and the IRS will publish for public availability any
comment submitted electronically, and to the extent practicable on
paper, to its public docket. Send paper submissions to: CC:PA:LPD:PR
(REG-105954-20), Room 5203, Internal Revenue Service, P.O. Box 7604,
Ben Franklin Station, Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Brandon M. Ford, or Laura B. Warshawsky, (202) 317-6700; concerning
submissions of comments and outlines of topics for the public hearing,
Regina Johnson, (202) 317-5177 (not toll-free numbers) or
<a href="/cdn-cgi/l/email-protection#85f5f0e7e9ece6ede0e4f7ecebe2f6c5ecf7f6abe2eaf3"><span class="__cf_email__" data-cfemail="5f2f2a3d33363c373a3e2d3631382c1f362d2c71383029">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking that is subject of this document
is under section 401 of the Internal Revenue Code.
Need for Correction
As published on February 24, 2022, the notice of proposed
rulemaking (REG-105954-20) contain errors that need to be corrected.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-105954-20),
that was the subject of FR Doc. 2022-02522, published February 24,
2022, at 87 FR 10504, is corrected as follows:
Sec. 1.401(a)(9)-6 [Corrected]
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1. Section 1.401(a)(9)-6 is corrected by:
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a. On page 10539, second column, the fifth line of paragraph
(g)(1)(ii), the language ``attains age 70\1/2\0 (or January 1, 1997,
if'' is corrected to read ``attains age 70\1/2\ for January 1, 1997,
if''.
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b. On page 10544, second column, the heading for paragraph (o)(2), the
language ``Eligible cost of living index'' is corrected to read
``Eligible cost-of-living index''.
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c. On page 10548, first column, the fifth line of paragraph (q)(2)(ii)
introductory text, the language ``(q)(4)(ii)(A) of this section),
exceeds the'' is corrected to read ``(q)(4)(ii)(A) of this section)
exceeds the''.
Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2022-05805 Filed 3-18-22; 8:45 am]
BILLING CODE 4830-01-P
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