US CHAPTER 43 — QUALIFIED PENSION, ETC., PLANS
- § 4971. — Taxes on failure to meet minimum funding standards.
- § 4972. — Tax on nondeductible contributions to qualified employer plans.
- § 4973. — Tax on excess contributions to certain taxfavored accounts and annuities.
- § 4974. — Excise tax on certain accumulations in qualified retirement plans.
- § 4975. — Tax on prohibited transactions.
- § 4976. — Taxes with respect to funded welfare benefit plans.
- § 4977. — Tax on certain fringe benefits provided by an employer.
- § 4978. — Tax on certain dispositions by employee stock ownership plans and certain cooperatives.
- § 4978A, 4978B. — Repealed.
- § 4979. — Tax on certain excess contributions.
- § 4979A. — Tax on certain prohibited allocations of qualified securities.
- § 4980. — Tax on reversion of qualified plan assets to employer.
- § 4980A. — Tax on excess distributions from qualified retirement plans.
- § 4980B. — Failure to satisfy continuation coverage requirements of group health plans.
- § 4980C. — Requirements for issuers of qualified longterm care insurance contracts.
- § 4980D. — Failure to meet certain group health plan requirements.
- § 4980E. — Failure of employer to make comparable medical savings account contributions.