# Conduit Financing Arrangements; Correction
> **IRS** · Correcting amendment. · Published 2012-04-16 · Effective 2012-04-16 · 77 FR 22480
## Document
- **Document number:** 2012-8993
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 22480
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-04-16
- **Effective date:** 2012-04-16
- **Treasury docket:** TD 9562
## Abstract

This document contains a correction to final regulations (TD 9562) that were published in the Federal Register on Friday, December 9, 2011 (76 FR 76895) providing guidance on conduit financing arrangements. The final regulations apply to multiple-party financing arrangements that are effected through disregarded entities, and are necessary in order to determine which of those arrangements should be recharacterized as a conduit financing arrangement.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/04/16/2012-8993/conduit-financing-arrangements-correction)
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