26 USC tD - QUALIFIED PENSION, ETC., PLANS

United States Code

U.S. Code most recently checked for updates: Feb 01, 2023

§ 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 Repealed.

[§ 4978B. Repealed.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 Repealed.

§ 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 Repealed.