CHAPTER 43— QUALIFIED PENSION, ETC., PLANS
Sections
- § 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- [§ 4978A Repealed.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 L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353] repealed
- [§ 4978B Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834] repealed
- § 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- [§ 4980A Repealed.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 L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948] repealed
- § 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- [§ 4980I Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119] repealed