26 U.S.C. Chapter 43 — QUALIFIED PENSION, ETC., PLANS
- § 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
- § 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
- § 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