# Section 411(d)(6) Protected Benefits; Correction
> **IRS** · Correction to final regulations. · Published 2006-09-21 · Effective 2006-08-09 · 71 FR 55108
## Document
- **Document number:** 06-7864
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 55108
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-09-21
- **Effective date:** 2006-08-09
- **Treasury docket:** TD 9280
## Abstract

This document contains a correction to final regulations that were published in the Federal Register on August 9, 2006 (71 FR 45379) that provide guidance on certain issues under section 411(d)(6) of the Internal Revenue Code (Code), including the interaction between the anti-cutback rules of section 411(d)(6) and the nonforfeitability requirements of section 411(a).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/09/21/06-7864/section-411d6-protected-benefits-correction)
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