PART 54—PENSION EXCISE TAXES
- 54.4971-1—General rules relating to excise tax on failure to meet minimum funding standards.
- 54.4972-1—Tax on excess contributions to plans benefiting self-employed individuals.
- 54.4974-1—Excise tax on accumulations in individual retirement accounts or annuities.
- 54.4974-2—Excise tax on accumulations in qualified retirement plans.
- 54.4975-1—General rules relating to excise tax on prohibited transactions.
- 54.4975-6—Statutory exemptions for office space or services and certain transactions involving financial institutions.
- 54.4975-7—Other statutory exemptions.
- 54.4975-9—Definition of “fiduciary”.
- 54.4975-11—“ESOP” requirements.
- 54.4975-12—Definition of the term “qualifying employer security”.
- 54.4975-14—Election to pay an excise tax for certain pre-1975 prohibited transactions.
- 54.4975-15—Other transitional rules.
- 54.4976-1T—Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
- 54.4977-1T—Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
- 54.4978-1T—Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
- 54.4979-0—Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
- 54.4979-1—Excise tax on certain excess contributions and excess aggregate contributions.
- 54.4980B-0—Table of contents.
- 54.4980B-1—COBRA in general.
- 54.4980B-2—Plans that must comply.
- 54.4980B-3—Qualified beneficiaries.
- 54.4980B-4—Qualifying events.
- 54.4980B-5—COBRA continuation coverage.
- 54.4980B-6—Electing COBRA continuation coverage.
- 54.4980B-7—Duration of COBRA continuation coverage.
- 54.4980B-8—Paying for COBRA continuation coverage.
- 54.4980B-9—Business reorganizations and employer withdrawals from multiemployer plans.
- 54.4980B-10—Interaction of FMLA and COBRA.
- 54.4980D-1—Requirement of return and time for filing of the excise tax under section 4980D.
- 54.4980E-1—Requirement of return and time for filing of the excise tax under section 4980E.
- 54.4980F-1—Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
- 54.4980G-0—Table of contents.
- 54.4980G-1—Failure of employer to make comparable health savings account contributions.
- 54.4980G-2—Employer contribution defined.
- 54.4980G-3—Failure of employer to make comparable health savings account contributions.
- 54.4980G-4—Calculating comparable contributions.
- 54.4980G-5—HSA comparability rules and cafeteria plans and waiver of excise tax.
- 54.4980G-6—Special rule for contributions made to the HSAs of nonhighly compensated employees.
- 54.4980G-7—Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.
- 54.4981A-1T—Tax on excess distributions and excess accumulations (temporary).
- 54.6011-1—General requirement of return, statement, or list.
- 54.6011-1T—General requirement of return, statement, or list (temporary).
- 54.6011-2—General requirement of return, statement, or list.
- 54.6011-4—Requirement of statement disclosing participation in certain transactions by taxpayers.
- 54.6060-1—Reporting requirements for tax return preparers.
- 54.6061-1—Signing of returns and other documents.
- 54.6071-1—Time for filing returns.
- 54.6091-1—Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
- 54.6107-1—Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.
- 54.6109-1—Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
- 54.6151-1—Time and place for paying of tax shown on returns.
- 54.6694-1—Section 6694 penalties applicable to tax return preparer.
- 54.6694-2—Penalties for understatement due to an unreasonable position.
- 54.6694-3—Penalty for understatement due to willful, reckless, or intentional conduct.
- 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.
- 54.6695-1—Other assessable penalties with respect to the preparation of tax returns for other persons.
- 54.6696-1—Claims for credit or refund by tax return preparers.
- 54.7701-1—Tax return preparer.
- 54.9801-1—Basis and scope.
- 54.9801-2—Definitions.
- 54.9801-3—Limitations on preexisting condition exclusion period.
- 54.9801-4—Rules relating to creditable coverage.
- 54.9801-5—Evidence of creditable coverage.
- 54.9801-6—Special enrollment periods.
- 54.9802-1—Prohibiting discrimination against participants and beneficiaries based on a health factor.
- 54.9802-2—Special rules for certain church plans.
- 54.9802-3T—Additional requirements prohibiting discrimination based on genetic information (temporary).
- 54.9811-1—Standards relating to benefits for mothers and newborns.
- 54.9812-1T—Parity in the application of certain limits to mental health benefits (temporary).
- 54.9831-1—Special rules relating to group health plans.
- 54.9833-1—Effective dates.