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
- § 4978A - Repealed.
- § 4978B - Repealed.
- § 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- § 4980A - Repealed.
- § 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- § 4980I - Repealed.