CHAPTER 43— QUALIFIED PENSION, ETC., PLANS
26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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…
- § 4978A. Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103…
- § 4978B. Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat.…
- § 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 Repealed.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…
- § 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 Repealed.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.…
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