---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch43"
level: "chapter"
label: "Chapter 43"
heading: "Qualified Pension, Etc., Plans"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch43"
sections_count: 22
---

# Chapter 43 — Qualified Pension, Etc., Plans

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes

## Sections

- [§4971. Taxes on failure to meet minimum funding standards](/usc/26/4971.md)
- [§4972. Tax on nondeductible contributions to qualified employer plans](/usc/26/4972.md)
- [§4973. Tax on excess contributions to certain tax-favored accounts and annuities](/usc/26/4973.md)
- [§4974. Excise tax on certain accumulations in qualified retirement plans](/usc/26/4974.md)
- [§4975. Tax on prohibited transactions](/usc/26/4975.md)
- [§4976. Taxes with respect to funded welfare benefit plans](/usc/26/4976.md)
- [§4977. Tax on certain fringe benefits provided by an employer](/usc/26/4977.md)
- [§4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives](/usc/26/4978.md)
- [§4978A. Repealed.](/usc/26/4978A.md)
- [§4978B. Repealed.](/usc/26/4978B.md)
- [§4979. Tax on certain excess contributions](/usc/26/4979.md)
- [§4979A. Tax on certain prohibited allocations of qualified securities](/usc/26/4979A.md)
- [§4980. Tax on reversion of qualified plan assets to employer](/usc/26/4980.md)
- [§4980A. Repealed.](/usc/26/4980A.md)
- [§4980B. Failure to satisfy continuation coverage requirements of group health plans](/usc/26/4980B.md)
- [§4980C. Requirements for issuers of qualified long-term care insurance contracts](/usc/26/4980C.md)
- [§4980D. Failure to meet certain group health plan requirements](/usc/26/4980D.md)
- [§4980E. Failure of employer to make comparable Archer MSA contributions](/usc/26/4980E.md)
- [§4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements](/usc/26/4980F.md)
- [§4980G. Failure of employer to make comparable health savings account contributions](/usc/26/4980G.md)
- [§4980H. Shared responsibility for employers regarding health coverage](/usc/26/4980H.md)
- [§4980I. Repealed.](/usc/26/4980I.md)