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

Sec. 4971. Taxes On Failure To Meet Minimum Funding Standards

Sec. 4972. Tax On Nondeductible Contributions To Qualified Employer Plans

Sec. 4973. Tax On Excess Contributions To Certain Tax-Favored Accounts And Annuities

Sec. 4974. Excise Tax On Certain Accumulations In Qualified Retirement Plans

Sec. 4975. Tax On Prohibited Transactions

Sec. 4976. Taxes With Respect To Funded Welfare Benefit Plans

Sec. 4977. Tax On Certain Fringe Benefits Provided By An Employer

Sec. 4978. Tax On Certain Dispositions By Employee Stock Ownership Plans And Certain Cooperatives

Sec. 4978A. Tax On Certain Dispositions Of Employer Securities To Which Section 2057 Applied [Repealed]

Sec. 4978B. Tax On Disposition Of Employer Securities To Which Section 133 Applied [Repealed]

Sec. 4979. Tax On Certain Excess Contributions

Sec. 4979A. Tax On Certain Prohibited Allocations Of Qualified Securities

Sec. 4980. Tax On Reversion Of Qualified Plan Assets To Employer

Sec. 4980A. Tax On Excess Distributions From Qualified Retirement Plans [Repealed]

Sec. 4980B. Failure To Satisfy Continuation Coverage Requirements Of Group Health Plans

Sec. 4980C. Requirements For Issuers Of Qualified Long-Term Care Insurance Contracts

Sec. 4980D. Failure To Meet Certain Group Health Plan Requirements

Sec. 4980E. Failure Of Employer To Make Comparable Archer MSA Contributions

Sec. 4980F. Failure Of Applicable Plans Reducing Benefit Accruals To Satisfy Notice Requirements

Sec. 4980G. Failure Of Employer To Make Comparable Health Savings Account Contributions

Sec. 4980H. Shared Responsibility For Employers Regarding Health Coverage

Sec. 4980I. Excise Tax On High Cost Employer-Sponsored Health Coverage [Repealed]