26 CFR Part 54 — Pension Excise Taxes
- § 54.4971-1— General rules relating to excise tax on failure to meet minimum funding standards.
- § 54.4971(c)-1— Taxes on failure to meet minimum funding standards; definitions.
- § 54.4974-1— Excise tax on accumulations in qualified retirement plans.
- § 54.4975-1— General rules relating to excise tax on prohibited transactions.
- § 54.4975-6— Statutory exemptions for office space or services and certain transactions involving financial institutions.
- § 54.4975-7— Other statutory exemptions.
- § 54.4975-9— Definition of “fiduciary”.
- § 54.4975-11— “ESOP” requirements.
- § 54.4975-12— Definition of the term “qualifying employer security”.
- § 54.4975-14— Election to pay an excise tax for certain pre-1975 prohibited transactions.
- § 54.4975-15— Other transitional rules.
- § 54.4976-1T— Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
- § 54.4977-1T— Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
- § 54.4978-1T— Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
- § 54.4979-0— Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
- § 54.4979-1— Excise tax on certain excess contributions and excess aggregate contributions.
- § 54.4980B-0— Table of contents.
- § 54.4980B-1— COBRA in general.
- § 54.4980B-2— Plans that must comply.
- § 54.4980B-3— Qualified beneficiaries.
- § 54.4980B-4— Qualifying events.
- § 54.4980B-5— COBRA continuation coverage.
- § 54.4980B-6— Electing COBRA continuation coverage.
- § 54.4980B-7— Duration of COBRA continuation coverage.
- § 54.4980B-8— Paying for COBRA continuation coverage.
- § 54.4980B-9— Business reorganizations and employer withdrawals from multiemployer plans.
- § 54.4980B-10— Interaction of FMLA and COBRA.
- § 54.4980D-1— Requirement of return and time for filing of the excise tax under section 4980D.
- § 54.4980E-1— Requirement of return and time for filing of the excise tax under section 4980E.
- § 54.4980F-1— Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
- § 54.4980G-0— Table of contents.
- § 54.4980G-1— Failure of employer to make comparable health savings account contributions.
- § 54.4980G-2— Employer contribution defined.
- § 54.4980G-3— Failure of employer to make comparable health savings account contributions.
- § 54.4980G-4— Calculating comparable contributions.
- § 54.4980G-5— HSA comparability rules and cafeteria plans and waiver of excise tax.
- § 54.4980G-6— Special rule for contributions made to the HSAs of nonhighly compensated employees.
- § 54.4980G-7— Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.
- § 54.4980H-0— Table of contents.
- § 54.4980H-1— Definitions.
- § 54.4980H-2— Applicable large employer and applicable large employer member.
- § 54.4980H-3— Determining full-time employees.
- § 54.4980H-4— Assessable payments under section 4980H(a).
- § 54.4980H-5— Assessable payments under section 4980H(b).
- § 54.4980H-6— Administration and procedure.
- § 54.6011-1— General requirement of return, statement, or list.
- § 54.6011-1T— General requirement of return, statement, or list (temporary).
- § 54.6011-2— General requirement of return, statement, or list.
- § 54.6011-3— Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.
- § 54.6011-4— Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 54.6060-1— Reporting requirements for tax return preparers.
- § 54.6061-1— Signing of returns and other documents.
- § 54.6071-1— Time for filing returns.
- § 54.6081-1— Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
- § 54.6091-1— Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
- § 54.6107-1— Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.
- § 54.6109-1— Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
- § 54.6151-1— Time and place for paying of tax shown on returns.
- § 54.6694-1— Section 6694 penalties applicable to tax return preparer.
- § 54.6694-2— Penalties for understatement due to an unreasonable position.
- § 54.6694-3— Penalty for understatement due to willful, reckless, or intentional conduct.
- § 54.6694-4— Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 54.6695-1— Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 54.6696-1— Claims for credit or refund by tax return preparers.
- § 54.7701-1— Tax return preparer.
- § 54.9801-1— Basis and scope.
- § 54.9801-1T— Basis and scope (temporary).
- § 54.9801-2— Definitions.
- § 54.9801-2T— Definitions (temporary).
- § 54.9801-3— Limitations on preexisting condition exclusion period.
- § 54.9801-4— Rules relating to creditable coverage.
- § 54.9801-5— Evidence of creditable coverage.
- § 54.9801-6— Special enrollment periods.
- § 54.9802-1— Prohibiting discrimination against participants and beneficiaries based on a health factor.
- § 54.9802-2— Special rules for certain church plans.
- § 54.9802-3T— Additional requirements prohibiting discrimination based on genetic information (temporary).
- § 54.9802-4— Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Coverage and Medicare and Prohibiting Discrimination In HRAs and Other Account-Based Group Health Plans.
- § 54.9811-1— Standards relating to benefits for mothers and newborns.
- § 54.9812-1— Parity in mental health and substance use disorder benefits.
- § 54.9812-2— Nonquantitative treatment limitation comparative analysis requirements.
- § 54.9815-1251— Preservation of right to maintain existing coverage.
- § 54.9815-2704— Prohibition of preexisting condition exclusions.
- § 54.9815-2705— Prohibiting discrimination against participants and beneficiaries based on a health factor.
- § 54.9815-2708— Prohibition on waiting periods that exceed 90 days.
- § 54.9815-2711— No lifetime or annual limits.
- § 54.9815-2712— Rules regarding rescissions.
- § 54.9815-2713— Coverage of preventive health services.
- § 54.9815-2713T— Coverage of preventive health services (temporary).
- § 54.9815-2713A— Accommodations in connection with coverage of preventive health services.
- § 54.9815-2714— Eligibility of children until at least age 26.
- § 54.9815-2715— Summary of benefits and coverage and uniform glossary.
- § 54.9815-2715A1— Transparency in coverage—definitions.
- § 54.9815-2715A2— Transparency in coverage—required disclosures to participants and beneficiaries.
- § 54.9815-2715A3— Transparency in coverage—requirements for public disclosure.
- § 54.9815-2719— Internal claims and appeals and external review processes.
- § 54.9815-2719T— Internal claims and appeals and external review processes (temporary).
- § 54.9815-2719A— Patient protections.
- § 54.9815-2719AT— Patient protections (temporary).
- § 54.9816-1T— Basis and scope (temporary).
- § 54.9816-2T— Applicability (temporary).
- § 54.9816-3T— Definitions (temporary).
- § 54.9816-4T— Preventing surprise medical bills for emergency services (temporary).
- § 54.9816-5T— Preventing surprise medical bills for non-emergency services performed by nonparticipating providers at certain participating facilities (temporary).
- § 54.9816-6— Methodology for calculating qualifying payment amount.
- § 54.9816-6T— Methodology for calculating qualifying payment amount (temporary).
- § 54.9816-7T— Complaints process for surprise medical bills regarding group health plans (temporary).
- § 54.9816-8— Independent dispute resolution process.
- § 54.9816-8T— Independent dispute resolution process (temporary).
- § 54.9817-1T— Preventing surprise medical bills for air ambulance services (temporary).
- § 54.9817-2— Independent dispute resolution process for air ambulance services.
- § 54.9817-2T— Independent dispute resolution process for air ambulance services (temporary).
- § 54.9822-1T— Choice of health care professional (temporary).
- § 54.9825-1T— Basis and scope (temporary).
- § 54.9825-2T— Applicability (temporary).
- § 54.9825-3T— Definitions (temporary).
- § 54.9825-4T— Reporting requirements related to prescription drug and health care spending (temporary).
- § 54.9825-5T— Aggregate reporting (temporary).
- § 54.9825-6T— Required information (temporary).
- § 54.9831-1— Special rules relating to group health plans.
- § 54.9833-1— Applicability dates.