QUALIFIED PENSION, ETC., PLANS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Miscellaneous Excise Taxes
  5. QUALIFIED PENSION, ETC., PLANS

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Section
4971

Taxes on failure to meet minimum funding standards

Section
4972

Tax on nondeductible contributions to qualified employer plans

Section
4973

Tax on excess contributions to certain tax-favored accounts and annuities

Section
4974

Excise tax on certain accumulations in qualified retirement plans

Section
4975

Tax on prohibited transactions

Section
4976

Taxes with respect to funded welfare benefit plans

Section
4977

Tax on certain fringe benefits provided by an employer

Section
4978

Tax on certain dispositions by employee stock ownership plans and certain cooperatives

Section
4979

Tax on certain excess contributions

Section
4979A

Tax on certain prohibited allocations of qualified securities

Section
4980

Tax on reversion of qualified plan assets to employer

Section
4980B

Failure to satisfy continuation coverage requirements of group health plans

Section
4980C

Requirements for issuers of qualified long-term care insurance contracts

Section
4980D

Failure to meet certain group health plan requirements

Section
4980E

Failure of employer to make comparable Archer MSA contributions

Section
4980F

Failure of applicable plans reducing benefit accruals to satisfy notice requirements

Section
4980G

Failure of employer to make comparable health savings account contributions

Section
4980H

Shared responsibility for employers regarding health coverage