Title 26Chapter

Chapter 43—Qualified Pension, Etc., Plans

Contents

  1. § 4971. Taxes on failure to meet minimum funding standards
  2. § 4972. Tax on nondeductible contributions to qualified employer plans
  3. § 4973. Tax on excess contributions to certain tax-favored accounts and annuities
  4. § 4974. Excise tax on certain accumulations in qualified retirement plans
  5. § 4975. Tax on prohibited transactions
  6. § 4976. Taxes with respect to funded welfare benefit plans
  7. § 4977. Tax on certain fringe benefits provided by an employer
  8. § 4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives
  9. [§4978A. Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
  10. [§4978B. Repealed. Pub. L. 104–188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
  11. § 4979. Tax on certain excess contributions
  12. § 4979A. Tax on certain prohibited allocations of qualified securities
  13. § 4980. Tax on reversion of qualified plan assets to employer
  14. [§4980A. Repealed. Pub. L. 105–34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948]
  15. § 4980B. Failure to satisfy continuation coverage requirements of group health plans
  16. § 4980C. Requirements for issuers of qualified long-term care insurance contracts
  17. § 4980D. Failure to meet certain group health plan requirements
  18. § 4980E. Failure of employer to make comparable Archer MSA contributions
  19. § 4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements
  20. § 4980G. Failure of employer to make comparable health savings account contributions
  21. § 4980H. Shared responsibility for employers regarding health coverage
  22. [§4980I. Repealed. Pub. L. 116–94, div. N, title I, §503(a), Dec. 20, 2019, 133 Stat. 3119]