# Limitations on Availability of Benefits; Correction
> **IRS** · Correcting amendment. · Published 1996-04-01 · Effective 1988-07-11 · 61 FR 14247
## Document
- **Document number:** 96-7770
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 14247
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-04-01
- **Effective date:** 1988-07-11
- **Treasury docket:** TD 8212
## Abstract

This document contains a correction to final regulations (TD 8212), which were published in the Federal Register Monday, July 11, 1988 (53 FR 26050), relating to the availability of optional forms of benefit.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/04/01/96-7770/limitations-on-availability-of-benefits-correction)
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