26 CFR Part 54 - PENSION EXCISE TAXES

  1. § 54.4971-1 General rules relating to excise tax on failure to meet minimum funding standards.
  2. § 54.4971(c)-1 Taxes on failure to meet minimum funding standards; definitions.
  3. § 54.4974-1 Excise tax on accumulations in individual retirement accounts or annuities.
  4. § 54.4974-2 Excise tax on accumulations in qualified retirement plans.
  5. § 54.4975-1 General rules relating to excise tax on prohibited transactions.
  6. § 54.4975-6 Statutory exemptions for office space or services and certain transactions involving financial institutions.
  7. § 54.4975-7 Other statutory exemptions.
  8. § 54.4975-9 Definition of “fiduciary”.
  9. § 54.4975-11 “ESOP” requirements.
  10. § 54.4975-12 Definition of the term “qualifying employer security”.
  11. § 54.4975-14 Election to pay an excise tax for certain pre-1975 prohibited transactions.
  12. § 54.4975-15 Other transitional rules.
  13. § 54.4976-1T Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
  14. § 54.4977-1T Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
  15. § 54.4978-1T Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
  16. § 54.4979-0 Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
  17. § 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.
  18. § 54.4980B-0 Table of contents.
  19. § 54.4980B-1 COBRA in general.
  20. § 54.4980B-2 Plans that must comply.
  21. § 54.4980B-3 Qualified beneficiaries.
  22. § 54.4980B-4 Qualifying events.
  23. § 54.4980B-5 COBRA continuation coverage.
  24. § 54.4980B-6 Electing COBRA continuation coverage.
  25. § 54.4980B-7 Duration of COBRA continuation coverage.
  26. § 54.4980B-8 Paying for COBRA continuation coverage.
  27. § 54.4980B-9 Business reorganizations and employer withdrawals from multiemployer plans.
  28. § 54.4980B-10 Interaction of FMLA and COBRA.
  29. § 54.4980D-1 Requirement of return and time for filing of the excise tax under section 4980D.
  30. § 54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.
  31. § 54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
  32. § 54.4980G-0 Table of contents.
  33. § 54.4980G-1 Failure of employer to make comparable health savings account contributions.
  34. § 54.4980G-2 Employer contribution defined.
  35. § 54.4980G-3 Failure of employer to make comparable health savings account contributions.
  36. § 54.4980G-4 Calculating comparable contributions.
  37. § 54.4980G-5 HSA comparability rules and cafeteria plans and waiver of excise tax.
  38. § 54.4980G-6 Special rule for contributions made to the HSAs of nonhighly compensated employees.
  39. § 54.4980G-7 Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.
  40. § 54.4980H-0 Table of contents.
  41. § 54.4980H-1 Definitions.
  42. § 54.4980H-2 Applicable large employer and applicable large employer member.
  43. § 54.4980H-3 Determining full-time employees.
  44. § 54.4980H-4 Assessable payments under section 4980H(a).
  45. § 54.4980H-5 Assessable payments under section 4980H(b).
  46. § 54.4980H-6 Administration and procedure.
  47. § 54.6011-1 General requirement of return, statement, or list.
  48. § 54.6011-1T General requirement of return, statement, or list (temporary).
  49. § 54.6011-2 General requirement of return, statement, or list.
  50. § 54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
  51. § 54.6060-1 Reporting requirements for tax return preparers.
  52. § 54.6061-1 Signing of returns and other documents.
  53. § 54.6071-1 Time for filing returns.
  54. § 54.6081-1 Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
  55. § 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
  56. § 54.6107-1 Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.
  57. § 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
  58. § 54.6151-1 Time and place for paying of tax shown on returns.
  59. § 54.6694-1 Section 6694 penalties applicable to tax return preparer.
  60. § 54.6694-2 Penalties for understatement due to an unreasonable position.
  61. § 54.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
  62. § 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.
  63. § 54.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
  64. § 54.6696-1 Claims for credit or refund by tax return preparers.
  65. § 54.7701-1 Tax return preparer.
  66. § 54.9801-1 Basis and scope.
  67. § 54.9801-2 Definitions.
  68. § 54.9801-3 Limitations on preexisting condition exclusion period.
  69. § 54.9801-4 Rules relating to creditable coverage.
  70. § 54.9801-5 Evidence of creditable coverage.
  71. § 54.9801-6 Special enrollment periods.
  72. § 54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor.
  73. § 54.9802-2 Special rules for certain church plans.
  74. § 54.9802-3T Additional requirements prohibiting discrimination based on genetic information (temporary).
  75. § 54.9802-4 Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Coverage and Medicare and Prohibiting Discrimination In HRAs and Other Account-Based Group Health Plans.
  76. § 54.9811-1 Standards relating to benefits for mothers and newborns.
  77. § 54.9812-1 Parity in mental health and substance use disorder benefits.
  78. § 54.9815-1251 Preservation of right to maintain existing coverage.
  79. § 54.9815-2704 Prohibition of preexisting condition exclusions.
  80. § 54.9815-2705 Prohibiting discrimination against participants and beneficiaries based on a health factor.
  81. § 54.9815-2708 Prohibition on waiting periods that exceed 90 days.
  82. § 54.9815-2711 No lifetime or annual limits.
  83. § 54.9815-2712 Rules regarding rescissions.
  84. § 54.9815-2713 Coverage of preventive health services.
  85. § 54.9815-2713A Accommodations in connection with coverage of preventive health services.
  86. § 54.9815-2714 Eligibility of children until at least age 26.
  87. § 54.9815-2715 Summary of benefits and coverage and uniform glossary.
  88. § 54.9815-2719 Internal claims and appeals and external review processes.
  89. § 54.9815-2719A Patient protections.
  90. § 54.9831-1 Special rules relating to group health plans.
  91. § 54.9833-1 Applicability 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 54.4980H-3 also issued under 26 U.S.C. 4980H(c)(4)(B);

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 54.9801-3 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3), and 9833;

Section 54.9801-4 also issued under 26 U.S.C. 9801(c)(1)(I) and 9833;

Section 54.9801-5 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3), and 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 54.9802-4 also issued under 26 U.S.C. 9833;

Section 54.9811-1 also issued under 26 U.S.C. 9833;

Section 54.9812-1 also issued under 26 U.S.C. 9833;

Section 54.9815-1251 also issued under 26 U.S.C. 9833;

Section 54.9815-1251T also issued under 26 U.S.C. 9833;

Section 54.9815-2704 also issued under 26 U.S.C. 9833;

Section 54.9815-2704T also issued under 26 U.S.C. 9833;

Section 54.9815-2705 also issued under 26 U.S.C. 9833;

Section 54.9815-2708 is also issued under 26 U.S.C. 9833;

Section 54.9815-2711 also issued under 26 U.S.C. 9833;

Section 54.9815-2711T also issued under 26 U.S.C. 9833;

Section 54.9815-2712 also issued under 26 U.S.C. 9833;

Section 54.9815-2712T also issued under 26 U.S.C. 9833;

Section 54.9815-2713 also issued under 26 U.S.C. 9833;

Section 54.9815-2713T also issued under 26 U.S.C. 9833;

Section 54.9815-2714 also issued under 26 U.S.C. 9833;

Section 54.9815-2714T also issued under 26 U.S.C. 9833;

Section 54.9815-2715 also issued under 26 U.S.C. 9833;

Section 54.9815-2719 also issued under 26 U.S.C. 9833;

Section 54.9815-2719A 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.