§4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements — Inbound Citations

Implementing Regulations (Code of Federal Regulations)

Statutory authority for 123 regulations in the Code of Federal Regulations.

• 26 C.F.R. § 54.4971(c)-1 — Taxes on failure to meet minimum funding standards; definitions.

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• 26 C.F.R. § 54.4971-1 — General rules relating to excise tax on failure to meet minimum funding standards.

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• 26 C.F.R. § 54.4974-1 — Excise tax on accumulations in qualified retirement plans.

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• 26 C.F.R. § 54.4975-1 — General rules relating to excise tax on prohibited transactions.

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• 26 C.F.R. § 54.4975-11 — “ESOP” requirements.

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• 26 C.F.R. § 54.4975-12 — Definition of the term “qualifying employer security”.

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• 26 C.F.R. § 54.4975-14 — Election to pay an excise tax for certain pre-1975 prohibited transactions.

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• 26 C.F.R. § 54.4975-15 — Other transitional rules.

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• 26 C.F.R. § 54.4975-6 — Statutory exemptions for office space or services and certain transactions involving financial institutions.

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• 26 C.F.R. § 54.4975-7 — Other statutory exemptions.

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• 26 C.F.R. § 54.4975-9 — Definition of “fiduciary”.

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• 26 C.F.R. § 54.4976-1T — Questions and answers relating to taxes with respect to welfare benefit funds (temporary).

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• 26 C.F.R. § 54.4977-1T — Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).

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• 26 C.F.R. § 54.4978-1T — Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).

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• 26 C.F.R. § 54.4979-0 — Excise tax on certain excess contributions and excess aggregate contributions; table of contents.

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• 26 C.F.R. § 54.4979-1 — Excise tax on certain excess contributions and excess aggregate contributions.

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• 26 C.F.R. § 54.4980B-0 — Table of contents.

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• 26 C.F.R. § 54.4980B-1 — COBRA in general.

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• 26 C.F.R. § 54.4980B-10 — Interaction of FMLA and COBRA.

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• 26 C.F.R. § 54.4980B-2 — Plans that must comply.

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• 26 C.F.R. § 54.4980B-3 — Qualified beneficiaries.

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• 26 C.F.R. § 54.4980B-4 — Qualifying events.

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• 26 C.F.R. § 54.4980B-5 — COBRA continuation coverage.

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• 26 C.F.R. § 54.4980B-6 — Electing COBRA continuation coverage.

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• 26 C.F.R. § 54.4980B-7 — Duration of COBRA continuation coverage.

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• 26 C.F.R. § 54.4980B-8 — Paying for COBRA continuation coverage.

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• 26 C.F.R. § 54.4980B-9 — Business reorganizations and employer withdrawals from multiemployer plans.

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• 26 C.F.R. § 54.4980D-1 — Requirement of return and time for filing of the excise tax under section 4980D.

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• 26 C.F.R. § 54.4980E-1 — Requirement of return and time for filing of the excise tax under section 4980E.

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• 26 C.F.R. § 54.4980F-1 — Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.

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• 26 C.F.R. § 54.4980G-0 — Table of contents.

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• 26 C.F.R. § 54.4980G-1 — Failure of employer to make comparable health savings account contributions.

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• 26 C.F.R. § 54.4980G-2 — Employer contribution defined.

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• 26 C.F.R. § 54.4980G-3 — Failure of employer to make comparable health savings account contributions.

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• 26 C.F.R. § 54.4980G-4 — Calculating comparable contributions.

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• 26 C.F.R. § 54.4980G-5 — HSA comparability rules and cafeteria plans and waiver of excise tax.

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• 26 C.F.R. § 54.4980G-6 — Special rule for contributions made to the HSAs of nonhighly compensated employees.

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• 26 C.F.R. § 54.4980G-7 — Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.

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• 26 C.F.R. § 54.4980H-0 — Table of contents.

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• 26 C.F.R. § 54.4980H-1 — Definitions.

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• 26 C.F.R. § 54.4980H-2 — Applicable large employer and applicable large employer member.

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• 26 C.F.R. § 54.4980H-3 — Determining full-time employees.

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• 26 C.F.R. § 54.4980H-4 — Assessable payments under section 4980H(a).

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• 26 C.F.R. § 54.4980H-5 — Assessable payments under section 4980H(b).

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• 26 C.F.R. § 54.4980H-6 — Administration and procedure.

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• 26 C.F.R. § 54.6011-1 — General requirement of return, statement, or list.

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• 26 C.F.R. § 54.6011-1T — General requirement of return, statement, or list (temporary).

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• 26 C.F.R. § 54.6011-2 — General requirement of return, statement, or list.

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• 26 C.F.R. § 54.6011-3 — Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.

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• 26 C.F.R. § 54.6011-4 — Requirement of statement disclosing participation in certain transactions by taxpayers.

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• 26 C.F.R. § 54.6060-1 — Reporting requirements for tax return preparers.

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• 26 C.F.R. § 54.6061-1 — Signing of returns and other documents.

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• 26 C.F.R. § 54.6071-1 — Time for filing returns.

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• 26 C.F.R. § 54.6081-1 — Automatic extension of time for filing returns for certain excise taxes under Chapter 43.

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• 26 C.F.R. § 54.6091-1 — Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.

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• 26 C.F.R. § 54.6107-1 — Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.

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• 26 C.F.R. § 54.6109-1 — Tax return preparers furnishing identifying numbers for returns or claims for refund filed.

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• 26 C.F.R. § 54.6151-1 — Time and place for paying of tax shown on returns.

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• 26 C.F.R. § 54.6694-1 — Section 6694 penalties applicable to tax return preparer.

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• 26 C.F.R. § 54.6694-2 — Penalties for understatement due to an unreasonable position.

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• 26 C.F.R. § 54.6694-3 — Penalty for understatement due to willful, reckless, or intentional conduct.

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• 26 C.F.R. § 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.

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• 26 C.F.R. § 54.6695-1 — Other assessable penalties with respect to the preparation of tax returns for other persons.

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• 26 C.F.R. § 54.6696-1 — Claims for credit or refund by tax return preparers.

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• 26 C.F.R. § 54.7701-1 — Tax return preparer.

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• 26 C.F.R. § 54.9801-1 — Basis and scope.

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• 26 C.F.R. § 54.9801-1T — Basis and scope (temporary).

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• 26 C.F.R. § 54.9801-2 — Definitions.

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• 26 C.F.R. § 54.9801-2T — Definitions (temporary).

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• 26 C.F.R. § 54.9801-3 — Limitations on preexisting condition exclusion period.

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• 26 C.F.R. § 54.9801-4 — Rules relating to creditable coverage.

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• 26 C.F.R. § 54.9801-5 — Evidence of creditable coverage.

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• 26 C.F.R. § 54.9801-6 — Special enrollment periods.

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• 26 C.F.R. § 54.9802-1 — Prohibiting discrimination against participants and beneficiaries based on a health factor.

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• 26 C.F.R. § 54.9802-2 — Special rules for certain church plans.

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• 26 C.F.R. § 54.9802-3T — Additional requirements prohibiting discrimination based on genetic information (temporary).

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• 26 C.F.R. § 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.

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• 26 C.F.R. § 54.9811-1 — Standards relating to benefits for mothers and newborns.

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• 26 C.F.R. § 54.9812-1 — Parity in mental health and substance use disorder benefits.

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• 26 C.F.R. § 54.9812-2 — Nonquantitative treatment limitation comparative analysis requirements.

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• 26 C.F.R. § 54.9815-1251 — Preservation of right to maintain existing coverage.

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• 26 C.F.R. § 54.9815-2704 — Prohibition of preexisting condition exclusions.

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• 26 C.F.R. § 54.9815-2705 — Prohibiting discrimination against participants and beneficiaries based on a health factor.

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• 26 C.F.R. § 54.9815-2708 — Prohibition on waiting periods that exceed 90 days.

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• 26 C.F.R. § 54.9815-2711 — No lifetime or annual limits.

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• 26 C.F.R. § 54.9815-2712 — Rules regarding rescissions.

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• 26 C.F.R. § 54.9815-2713 — Coverage of preventive health services.

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• 26 C.F.R. § 54.9815-2713A — Accommodations in connection with coverage of preventive health services.

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• 26 C.F.R. § 54.9815-2713T — Coverage of preventive health services (temporary).

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• 26 C.F.R. § 54.9815-2714 — Eligibility of children until at least age 26.

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• 26 C.F.R. § 54.9815-2715 — Summary of benefits and coverage and uniform glossary.

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• 26 C.F.R. § 54.9815-2715A1 — Transparency in coverage—definitions.

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• 26 C.F.R. § 54.9815-2715A2 — Transparency in coverage—required disclosures to participants and beneficiaries.

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• 26 C.F.R. § 54.9815-2715A3 — Transparency in coverage—requirements for public disclosure.

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• 26 C.F.R. § 54.9815-2719 — Internal claims and appeals and external review processes.

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• 26 C.F.R. § 54.9815-2719A — Patient protections.

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• 26 C.F.R. § 54.9815-2719AT — Patient protections (temporary).

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• 26 C.F.R. § 54.9815-2719T — Internal claims and appeals and external review processes (temporary).

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• 26 C.F.R. § 54.9816-1T — Basis and scope (temporary).

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• 26 C.F.R. § 54.9816-2T — Applicability (temporary).

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• 26 C.F.R. § 54.9816-3 — Definitions.

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• 26 C.F.R. § 54.9816-3T — Definitions (temporary).

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• 26 C.F.R. § 54.9816-4T — Preventing surprise medical bills for emergency services (temporary).

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• 26 C.F.R. § 54.9816-5T — Preventing surprise medical bills for non-emergency services performed by nonparticipating providers at certain participating facilities (temporary).

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• 26 C.F.R. § 54.9816-6 — Methodology for calculating qualifying payment amount.

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• 26 C.F.R. § 54.9816-6A — Use of claim adjustment reason codes and remittance advice remark codes.

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• 26 C.F.R. § 54.9816-6T — Methodology for calculating qualifying payment amount (temporary).

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• 26 C.F.R. § 54.9816-7T — Complaints process for surprise medical bills regarding group health plans (temporary).

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• 26 C.F.R. § 54.9816-8 — Independent dispute resolution process.

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• 26 C.F.R. § 54.9816-8T — Independent dispute resolution process (temporary).

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• 26 C.F.R. § 54.9816-9 — Federal independent dispute resolution registry of group health plans, health insurance issuers, and Federal Employees Health Benefits Program Carriers.

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• 26 C.F.R. § 54.9817-1T — Preventing surprise medical bills for air ambulance services (temporary).

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• 26 C.F.R. § 54.9817-2 — Independent dispute resolution process for air ambulance services.

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• 26 C.F.R. § 54.9817-2T — Independent dispute resolution process for air ambulance services (temporary).

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• 26 C.F.R. § 54.9822-1T — Choice of health care professional (temporary).

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• 26 C.F.R. § 54.9825-1T — Basis and scope (temporary).

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• 26 C.F.R. § 54.9825-2T — Applicability (temporary).

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• 26 C.F.R. § 54.9825-3T — Definitions (temporary).

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• 26 C.F.R. § 54.9825-4T — Reporting requirements related to prescription drug and health care spending (temporary).

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• 26 C.F.R. § 54.9825-5T — Aggregate reporting (temporary).

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• 26 C.F.R. § 54.9825-6T — Required information (temporary).

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• 26 C.F.R. § 54.9831-1 — Special rules relating to group health plans.

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• 26 C.F.R. § 54.9833-1 — Applicability dates.

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Citations to 26 U.S.C. § 4980F as a whole

• 26 U.S.C. § 432(e)(9)(F)(iv)

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  (iv) Any notice provided under clause (i) shall fulfill the requirement for notice of a significant reduction in benefits described in section 4980F.