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- §4978A Repealed.
- §4978B Repealed.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- §4980A Repealed.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- §4980I Repealed.