Income, Excise, and Estate and Gift Taxes; Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984; Correction
other · IRS · Rule · Published 2008-10-09 · Effective 2008-10-09 · 73 FR 59501
Document
Document number
E8-23917
Federal Register citation
73 FR 59501
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2008-10-09
Effective date
2008-10-09
Treasury docket
TD 8073
Abstract
This document contains a correction to temporary regulations (TD 8073) that were published in the Federal Register on Tuesday, February 4, 1986 (51 FR 4312) relating to effective dates and certain other issues arising under sections 91, 223, and 511-561 of the Tax Reform Act of 1984. This action is necessary because of changes to the applicable tax law made by the Tax Reform Act of 1984. The temporary regulations will affect qualified employee benefit plans, welfare benefit funds and employees receiving benefits through such plans.