26 CFR 54.4979-0 - Excise tax on certain excess contributions and excess aggregate contributions; table of contents.

§ 54.4979-0 Excise tax on certain excess contributions and excess aggregate contributions; table of contents.

This section contains the captions that appear in § 54.4979.

§ 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.

(a) In general.

(1) General rule.

(2) Liability for tax.

(3) Due date and form for payment of tax.

(4) Special rule for simplified employee pensions.

(b) Definitions.

(1) Excess aggregate contributions.

(2) Excess contributions.

(3) Plan.

(c) No tax when excess distributed within 2 1/2 months of close of year or additional employer contributions made.

(1) General rule.

(2) Tax treatment of distributions.

(3) Income.

(4) Example.

(d) Effective date.

(1) General rule.

(2) Section 403(b) annuity contracts.

(3) Collectively bargained plans and plans of state or local governments.

(4) Plan years beginning before January 1, 1992.

[T.D. 8357, 56 FR 40550, Aug. 15, 1991; 57 FR 10290, Mar. 25, 1992, as amended by T.D. 8581, 59 FR 66181, Dec. 23, 1994]

Title 26 published on 05-May-2017 03:22

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 54 after this date.

  • 2016-10-31; vol. 81 # 210 - Monday, October 31, 2016
    1. 81 FR 75316 - Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance
      GPO FDSys XML | Text
      DEPARTMENT OF HEALTH AND HUMAN SERVICES, DEPARTMENT OF LABOR, DEPARTMENT OF THE TREASURY, Internal Revenue Service, Employee Benefits Security Administration
      Final rules.
      Effective date. These final regulations are effective on December 30, 2016. Applicability date. These final regulations apply to group health plans and health insurance issuers beginning on the first day of the first plan year (or, in the individual market, the first day of the first policy year) beginning on or after January 1, 2017.
      26 CFR Part 54