# 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
> **IRS** · Correcting amendment. · Published 2008-10-09 · Effective 2008-10-09 · 73 FR 59501
## Document
- **Document number:** E8-23917
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 59501
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/10/09/E8-23917/income-excise-and-estate-and-gift-taxes-effective-dates-and-other-issues-arising-under-the-employee)
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