Internal Revenue Code – Subtitle D: Chapter 43

Chapter 43 - Qualified Pension, etc., Plans

Section 4971 - Taxes on Failure to Meet Minimum Funding Standards

Section 4972 - Tax on Nondeductible Contributions to Qualified Employer Plans

Section 4973 - Tax on Excess Contributions to Certain Tax-Favored Accounts and Annuities

Section 4974 - Excise Tax on Certain Accumulations in Qualified Retirement Plans

Section 4975 - Tax On Prohibited Transactions

Section 4976 - Taxes With Respect to Funded Welfare Benefit Plans

Section 4977 - Tax on Certain Fringe Benefits Provided by an Employer

Section 4978 - Tax on Certain Dispositions by Employee Stock Ownership Plans and Certain Cooperatives

Section 4978A - Repealed

Section 4978B - Repealed

Section 4979 - Tax on Certain Excess Contributions

Section 4979A - Tax on Certain Prohibited Allocations of Qualified Securities

Section 4980 - Tax on Revision of Qualified Plan Assets to Employer

Section 4980A - Repealed

Section 4980B - Failure to Satisfy Continuation Coverage Requirement of Group Health Plans

Section 4980C - Requirements for Issuers of Qualified Long-Term Care Insurance Contracts

Section 4980D - Failure to Meet Certain Group Health Plan Requirements

Section 4980E - Failure of Employer to Make Comparable Archer MSA Contributions

Section 4980F - Failure of Applicable Plans Reducing Benefit Accruals to Satisfy Notice Requirements

Section 4980G - Failure of Employer to Make Comparable Health Savings Account Contributions

Section 4980H - Shared Responsibility for Employers Regarding Health Coverage

Section 4980I - Excise Tax on High Cost Employer-sponsored Health Coverage