Employee Stock Ownership Plans; Section 411(d)(6) Protected Benefits (Taxpayer Relief Act of 1997); Qualified Retirement Plan Benefits; Correction
other · IRS · Rule · Published 1999-07-20 · Effective 1999-01-08 · 64 FR 38825
Document
Document number
99-18394
Federal Register citation
64 FR 38825
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
1999-07-20
Effective date
1999-01-08
Treasury docket
TD 8806
Abstract
This document contains corrections to final regulations which were published in the Federal Register on Friday, January 8, 1999, (64 FR 1125), relating to employee stock ownership plans and protected benefits under section 411(d)(6) and qualified retirement plan benefits.