26 CFR Part 54 - PENSION EXCISE TAXES
- § 54.4971-1 — General rules relating to excise tax on failure to meet minimum funding standards.
- § 54.4972-1 — Tax on excess contributions to plans benefiting self-employed individuals.
- § 54.4974-1 — Excise tax on accumulations in individual retirement accounts or annuities.
- § 54.4974-2 — Excise tax on accumulations in qualified retirement plans.
- § 54.4975-1 — General rules relating to excise tax on prohibited transactions.
- § 54.4975-6 — Statutory exemptions for office space or services and certain transactions involving financial institutions.
- § 54.4975-7 — Other statutory exemptions.
- § 54.4975-9 — Definition of “fiduciary”.
- § 54.4975-11 — “ESOP” requirements.
- § 54.4975-12 — Definition of the term “qualifying employer security”.
- § 54.4975-14 — Election to pay an excise tax for certain pre-1975 prohibited transactions.
- § 54.4975-15 — Other transitional rules.
- § 54.4976-1T — Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
- § 54.4977-1T — Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
- § 54.4978-1T — Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
- § 54.4979-0 — Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
- § 54.4979-1 — Excise tax on certain excess contributions and excess aggregate contributions.
- § 54.4980B-0 — Table of contents.
- § 54.4980B-1 — COBRA in general.
- § 54.4980B-2 — Plans that must comply.
- § 54.4980B-3 — Qualified beneficiaries.
- § 54.4980B-4 — Qualifying events.
- § 54.4980B-5 — COBRA continuation coverage.
- § 54.4980B-6 — Electing COBRA continuation coverage.
- § 54.4980B-7 — Duration of COBRA continuation coverage.
- § 54.4980B-8 — Paying for COBRA continuation coverage.
- § 54.4980B-9 — Business reorganizations and employer withdrawals from multiemployer plans.
- § 54.4980B-10 — Interaction of FMLA and COBRA.
- § 54.4980D-1 — Requirement of return and time for filing of the excise tax under section 4980D.
- § 54.4980E-1 — Requirement of return and time for filing of the excise tax under section 4980E.
- § 54.4980F-1 — Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
- § 54.4980G-0 — Table of contents.
- § 54.4980G-1 — Failure of employer to make comparable health savings account contributions.
- § 54.4980G-2 — Employer contribution defined.
- § 54.4980G-3 — Failure of employer to make comparable health savings account contributions.
- § 54.4980G-4 — Calculating comparable contributions.
- § 54.4980G-5 — HSA comparability rules and cafeteria plans and waiver of excise tax.
- § 54.4980G-6 — Special rule for contributions made to the HSAs of nonhighly compensated employees.
- § 54.4980G-7 — Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.
- § 54.4981A-1T — Tax on excess distributions and excess accumulations (temporary).
- § 54.6011-1 — General requirement of return, statement, or list.
- § 54.6011-1T — General requirement of return, statement, or list (temporary).
- § 54.6011-2 — General requirement of return, statement, or list.
- § 54.6011-4 — Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 54.6060-1 — Reporting requirements for tax return preparers.
- § 54.6061-1 — Signing of returns and other documents.
- § 54.6071-1 — Time for filing returns.
- § 54.6081-1 — Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
- § 54.6091-1 — Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
- § 54.6107-1 — Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.
- § 54.6109-1 — Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
- § 54.6151-1 — Time and place for paying of tax shown on returns.
- § 54.6694-1 — Section 6694 penalties applicable to tax return preparer.
- § 54.6694-2 — Penalties for understatement due to an unreasonable position.
- § 54.6694-3 — Penalty for understatement due to willful, reckless, or intentional conduct.
- § 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.
- § 54.6695-1 — Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 54.6696-1 — Claims for credit or refund by tax return preparers.
- § 54.7701-1 — Tax return preparer.
- § 54.9801-1 — Basis and scope.
- § 54.9801-2 — Definitions.
- § 54.9801-3 — Limitations on preexisting condition exclusion period.
- § 54.9801-4 — Rules relating to creditable coverage.
- § 54.9801-5 — Evidence of creditable coverage.
- § 54.9801-6 — Special enrollment periods.
- § 54.9802-1 — Prohibiting discrimination against participants and beneficiaries based on a health factor.
- § 54.9802-2 — Special rules for certain church plans.
- § 54.9802-3T — Additional requirements prohibiting discrimination based on genetic information (temporary).
- § 54.9811-1 — Standards relating to benefits for mothers and newborns.
- § 54.9812-1T — Parity in mental health and substance use disorder benefits (temporary).
- § 54.9815-1251T — Preservation of right to maintain existing coverage (temporary).
- § 54.9815-2704T — Prohibition of preexisting condition exclusions (temporary).
- § 54.9815-2711T — No lifetime or annual limits (temporary).
- § 54.9815-2712T — Rules regarding rescissions (temporary).
- § 54.9815-2713 — Coverage of preventive health services.
- § 54.9815-2713T — Coverage of preventive health services (temporary).
- § 54.9815-2714T — Eligibility of children until at least age 26 (temporary).
- § 54.9815-2715 — Summary of benefits and coverage and uniform glossary.
- § 54.9815-2719AT — Patient protections (temporary).
- § 54.9815-2719T — Internal claims and appeals and external review processes (temporary).
- § 54.9831-1 — Special rules relating to group health plans.
- § 54.9833-1 — Effective dates.
Authority:
26 U.S.C. 7805, unless otherwise noted.
Section 54.4974-2 also issued under 26 U.S.C. 4974;
Section 54.4981A-1T also issued under 26 U.S.C. 4981A;
Section 54.4980B-1 also issued under 26 U.S.C. 4980B;
Section 54.4980B-2 also issued under 26 U.S.C. 4980B;
Section 54.4980B-3 also issued under 26 U.S.C. 4980B;
Section 54.4980B-4 also issued under 26 U.S.C. 4980B;
Section 54.4980B-5 also issued under 26 U.S.C. 4980B;
Section 54.4980B-6 also issued under 26 U.S.C. 4980B;
Section 54.4980B-7 also issued under 26 U.S.C. 4980B;
Section 54.4980B-8 also issued under 26 U.S.C. 4980B;
Section 54.4980B-9 also issued under 26 U.S.C. 4980B;
Section 54.4980B-10 also issued under 26 U.S.C. 4980B;
Section 54.4980F-1 also issued under 26 U.S.C. 4980F;
Section 54.4980G-1 also issued under 26 U.S.C. 4980G;
Section 54.4980G-2 also issued under 26 U.S.C. 4980G;
Section 54.4980G-3 also issued under 26 U.S.C. 4980G;
Section 54.4980G-4 also issued under 26 U.S.C. 4980G;
Section 54.4980G-5 also issued under 26 U.S.C. 4980G;
Section 54.4980G-6 also issued under 26 U.S.C. 4980G;
Section 54.4980G-7 also issued under 26 U.S.C. 4980G;
Section 54.6060-1 also issued under 26 U.S.C. 6060(a);
Section 54.6081-1 also issued under 26 U.S.C. 6081(a);
Section 54.6109-1 also issued under 26 U.S.C. 6109(a);
Section 54.6109-2 also issued under 26 U.S.C. 6109(a);
Section 54.6695-1 also issued under 26 U.S.C. 6695(b);
Section 54.9801-1 also issued under 26 U.S.C. 9833;
Section 54.9801-2 also issued under 26 U.S.C. 9833;
Section 54.9801-6 also issued under 26 U.S.C. 9833;
Section 54.9802-1 also issued under 26 U.S.C. 9833;
Section 54.9802-2 also issued under 26 U.S.C. 9833;
Section 54.9802-3T also issued under 26 U.S.C. 9833;
Section 54.9811-1 also issued under 26 U.S.C. 9833;
Section 54.9812-1T also issued under 26 U.S.C. 9833;
Section 54.9815-1251T also issued under 26 U.S.C. 9833;
Section 54.9815-2704T also issued under 26 U.S.C. 9833;
Section 54.9815-2711T also issued under 26 U.S.C. 9833;
Section 54.9815-2712T also issued under 26 U.S.C. 9833;
Section 54.9815-2713T also issued under 26 U.S.C. 9833;
Section 54.9815-2714T also issued under 26 U.S.C. 9833;
Section 54.9815-2719AT also issued under 26 U.S.C. 9833;
Section 54.9815-2719T also issued under 26 U.S.C. 9833;
Section 54.9831-1 also issued under 26 U.S.C. 9833;
Section 54.9833-1 also issued under 26 U.S.C. 9833.
Effective Date Note:
By T.D. 9575, 77 FR 8697, Feb. 14, 2012, and by T.D. 9578, 77 FR 8729, Feb. 15, 2012, the authority citation for part 54 was ammended by adding entries for § 54.9815-2715 and § 54.9815-2713 in numerical order, effective Apr. 16, 2012. For the convenience of the user, the added text is set forth as follows:
Authority:
26 U.S.C. 7805. * * *
Section 54.9815-2713 also issued under 26 U.S.C. 9833.
Section 54.9815-2715 also issued under 26 U.S.C. 9833.
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
Title 26 published on 2012-04-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 54 after this date.
