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TITLE 26 > Subtitle D > CHAPTER 43

CHAPTER 43—QUALIFIED PENSION, ETC., PLANS

  • § 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 Repealed.]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 Repealed.]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 Repealed.]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

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