Chapter 43 · QUALIFIED PENSION, ETC., PLANS
Contents (22)
- Section 4971Taxes on failure to meet minimum funding standards
- Section 4972Tax on nondeductible contributions to qualified employer plans
- Section 4973Tax on excess contributions to certain tax-favored accounts and annuities
- Section 4974Excise tax on certain accumulations in qualified retirement plans
- Section 4975Tax on prohibited transactions
- Section 4976Taxes with respect to funded welfare benefit plans
- Section 4977Tax on certain fringe benefits provided by an employer
- Section 4978Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- Section 4978ARepealed. Pub. L. 101239, title VII, 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
- Section 4978BRepealed. Pub. L. 104188, title I, 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
- Section 4979Tax on certain excess contributions
- Section 4979ATax on certain prohibited allocations of qualified securities
- Section 4980Tax on reversion of qualified plan assets to employer
- Section 4980ARepealed. Pub. L. 10534, title X, 1073(a), Aug. 5, 1997, 111 Stat. 948]
- Section 4980BFailure to satisfy continuation coverage requirements of group health plans
- Section 4980CRequirements for issuers of qualified long-term care insurance contracts
- Section 4980DFailure to meet certain group health plan requirements
- Section 4980EFailure of employer to make comparable Archer MSA contributions
- Section 4980FFailure of applicable plans reducing benefit accruals to satisfy notice requirements
- Section 4980GFailure of employer to make comparable health savings account contributions
- Section 4980HShared responsibility for employers regarding health coverage
- Section 4980IRepealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]