# Prohibited Allocations of Securities in an S Corporation; Correction
> **IRS** · Correcting amendment. · Published 2005-03-08 · Effective 2004-12-17 · 70 FR 11121
## Document
- **Document number:** 05-4506
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 11121
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-03-08
- **Effective date:** 2004-12-17
- **Treasury docket:** TD 9164
## Abstract

This document corrects temporary regulations (TD 9164) that were published in the Federal Register on Friday, December 17, 2004 (69 FR 75455) concerning requirements for employee stock ownership plans (ESOPs) holding stock of Subchapter S corporations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/03/08/05-4506/prohibited-allocations-of-securities-in-an-s-corporation-correction)
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