# Employee Stock Ownership Plans; Section 411(d)(6) Protected Benefits (Taxpayer Relief Act of 1997); Qualified Retirement Plan Benefits; Correction
> **IRS** · Correcting amendment. · Published 1999-07-20 · Effective 1999-01-08 · 64 FR 38825
## Document
- **Document number:** 99-18394
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 38825
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/07/20/99-18394/employee-stock-ownership-plans-section-411d6-protected-benefits-taxpayer-relief-act-of-1997)
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