CHAPTER 43 — Qualified Pension, Etc., Plans
22 sections.
- § 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 — Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
- [§ 4978B. — Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
- § 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 — Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]
- § 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 — Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]