---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchD/part54"
level: "part"
label: "Part 54"
heading: "Pension Excise Taxes"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchD-part54"
sections_count: 123
---

# Part 54 — Pension Excise Taxes

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter D — Miscellaneous Excise Taxes

## Sections

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