Comprehensive Tax Research. Practitioner to Practitioner. ^®

Don't have an account? Request a trial

Chapter 43 — Qualified Pension, Etc., Plans (Sections 4971 to 4980I)

Internal Revenue Code, § 4971. Taxes On Failure To Meet Minimum Funding Standards

Internal Revenue Code, § 4972. Tax On Nondeductible Contributions To Qualified Employer Plans

Internal Revenue Code, § 4973. Tax On Excess Contributions To Certain Tax-Favored Accounts And Annuities

Internal Revenue Code, § 4974. Excise Tax On Certain Accumulations In Qualified Retirement Plans

Internal Revenue Code, § 4975. Tax On Prohibited Transactions

Internal Revenue Code, § 4976. Taxes With Respect To Funded Welfare Benefit Plans

Internal Revenue Code, § 4977. Tax On Certain Fringe Benefits Provided By An Employer

Internal Revenue Code, § 4978. Tax On Certain Dispositions By Employee Stock Ownership Plans And Certain Cooperatives

Internal Revenue Code, § 4978A. Tax On Certain Dispositions Of Employer Securities To Which Section 2057 Applied [Repealed]

Internal Revenue Code, § 4978B. Tax On Disposition Of Employer Securities To Which Section 133 Applied [Repealed]

Internal Revenue Code, § 4979. Tax On Certain Excess Contributions

Internal Revenue Code, § 4979A. Tax On Certain Prohibited Allocations Of Qualified Securities

Internal Revenue Code, § 4980. Tax On Reversion Of Qualified Plan Assets To Employer

Internal Revenue Code, § 4980A. Tax On Excess Distributions From Qualified Retirement Plans [Repealed]

Internal Revenue Code, § 4980B. Failure To Satisfy Continuation Coverage Requirements Of Group Health Plans

Internal Revenue Code, § 4980C. Requirements For Issuers Of Qualified Long-Term Care Insurance Contracts

Internal Revenue Code, § 4980D. Failure To Meet Certain Group Health Plan Requirements

Internal Revenue Code, § 4980E. Failure Of Employer To Make Comparable Archer MSA Contributions

Internal Revenue Code, § 4980F. Failure Of Applicable Plans Reducing Benefit Accruals To Satisfy Notice Requirements

Internal Revenue Code, § 4980G. Failure Of Employer To Make Comparable Health Savings Account Contributions

Internal Revenue Code, § 4980H. Shared Responsibility For Employers Regarding Health Coverage

Internal Revenue Code, § 4980I. Excise Tax On High Cost Employer-Sponsored Health Coverage

Bloomberg Tax News Top Stories View More