Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code
/
TITLE 26 - INTERNAL REVENUE...
/
Subtitle D—Miscellaneous Ex...
/
CHAPTER 43—QUALIFIED PENSION, ETC., PLANS (§§ 4...
CHAPTER 43—QUALIFIED PENSION, ETC., PLANS (§§ 4971 – 4980I)
§ 4971. Taxes on failure to meet minimum funding standards
§ 4972. Tax on nondeductible contributions to qualified employer plans
§ 4973. Tax on excess contributions to certain tax-favored accounts and annuities
§ 4974. Excise tax on certain accumulations in qualified retirement plans
§ 4975. Tax on prohibited transactions
§ 4976. Taxes with respect to funded welfare benefit plans
§ 4977. Tax on certain fringe benefits provided by an employer
§ 4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives
[§ 4978A. Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
[§ 4978B. Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
§ 4979. Tax on certain excess contributions
§ 4979A. Tax on certain prohibited allocations of qualified securities
§ 4980. Tax on reversion of qualified plan assets to employer
[§ 4980A. Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]
§ 4980B. Failure to satisfy continuation coverage requirements of group health plans
§ 4980C. Requirements for issuers of qualified long-term care insurance contracts
§ 4980D. Failure to meet certain group health plan requirements
§ 4980E. Failure of employer to make comparable Archer MSA contributions
§ 4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements
§ 4980G. Failure of employer to make comparable health savings account contributions
§ 4980H. Shared responsibility for employers regarding health coverage
§ 4980I. Excise tax on high cost employer-sponsored health coverage