US Code - Chapter 43: Qualified pension, etc., plans

Search US Code - Chapter 43: Qualified pension, etc., plans

• 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• Section 4978A Repealed. Pub. L. 101-239, title VII, Sec. 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
• Section 4978B Repealed. Pub. L. 104-188, title I, Sec. 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
• 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• Section 4980A Repealed. Pub. L. 105-34, title X, Sec. 1073(a), Aug. 5, 1997, 111 Stat. 948]
• 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