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TITLE 26
>
Subtitle D
> CHAPTER 43
CHAPTER 43—QUALIFIED PENSION, ETC., PLANS
How Current is This?
§ 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 Repealed.]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 Repealed.]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 Repealed.]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
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