CHAPTER 43—QUALIFIED PENSION, ETC., PLANS (§§ 4971—4980I)
- § 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 Repealed.]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 Repealed.]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 Repealed.]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. Excise tax on high cost employer-sponsored health coverage