# Hybrid Retirement Plans; Correction
> **IRS** · Correcting amendment. · Published 2010-12-28 · Effective 2010-12-28 · 75 FR 81456
## Document
- **Document number:** 2010-32539
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 81456
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-12-28
- **Effective date:** 2010-12-28
- **Treasury docket:** TD 9505
## Abstract

This document contains correctioning amendments to correct errors resulting from the publication of to final regulations (TD 9505) that were published in the Federal Register on Tuesday, October 19, 2010 (75 FR 64123) providing guidance relating to certain provisions of the Internal Revenue Code that apply to hybrid defined benefit pension plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/12/28/2010-32539/hybrid-retirement-plans-correction)
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