26 USC Chapter 43
, PLANS
October 30, 2020
§
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Repealed.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Repealed.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Repealed.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Repealed.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
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