Title 26

PART 54

Part 54 - Pension Excise Taxes

PART 54 - PENSION EXCISE TAXES Authority:26 U.S.C. 7805, unless otherwise noted.

Section 54.4974-2 also issued under 26 U.S.C. 4974;

Section 54.4981A-1T also issued under 26 U.S.C. 4981A;

Section 54.4980B-1 also issued under 26 U.S.C. 4980B;

Section 54.4980B-2 also issued under 26 U.S.C. 4980B;

Section 54.4980B-3 also issued under 26 U.S.C. 4980B;

Section 54.4980B-4 also issued under 26 U.S.C. 4980B;

Section 54.4980B-5 also issued under 26 U.S.C. 4980B;

Section 54.4980B-6 also issued under 26 U.S.C. 4980B;

Section 54.4980B-7 also issued under 26 U.S.C. 4980B;

Section 54.4980B-8 also issued under 26 U.S.C. 4980B;

Section 54.4980B-9 also issued under 26 U.S.C. 4980B;

Section 54.4980B-10 also issued under 26 U.S.C. 4980B;

Section 54.4980F-1 also issued under 26 U.S.C. 4980F;

Section 54.4980G-1 also issued under 26 U.S.C. 4980G;

Section 54.4980G-2 also issued under 26 U.S.C. 4980G;

Section 54.4980G-3 also issued under 26 U.S.C. 4980G;

Section 54.4980G-4 also issued under 26 U.S.C. 4980G;

Section 54.4980G-5 also issued under 26 U.S.C. 4980G;

Section 54.4980G-6 also issued under 26 U.S.C. 4980G;

Section 54.4980G-7 also issued under 26 U.S.C. 4980G;

Section 54.4980H-3 also issued under 26 U.S.C. 4980H(c)(4)(B);

Section 54.6060-1 also issued under 26 U.S.C. 6060(a);

Section 54.6081-1 also issued under 26 U.S.C. 6081(a);

Section 54.6109-1 also issued under 26 U.S.C. 6109(a);

Section 54.6109-2 also issued under 26 U.S.C. 6109(a);

Section 54.6695-1 also issued under 26 U.S.C. 6695(b);

Section 54.9801-1 also issued under 26 U.S.C. 9833;

Section 54.9801-2 also issued under 26 U.S.C. 9833;

Section 54.9801-3 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3), and 9833;

Section 54.9801-4 also issued under 26 U.S.C. 9801(c)(1)(I) and 9833;

Section 54.9801-5 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3), and 9833;

Section 54.9801-6 also issued under 26 U.S.C. 9833;

Section 54.9802-1 also issued under 26 U.S.C. 9833;

Section 54.9802-2 also issued under 26 U.S.C. 9833;

Section 54.9802-3T also issued under 26 U.S.C. 9833;

Section 54.9802-4 also issued under 26 U.S.C. 9833;

Section 54.9811-1 also issued under 26 U.S.C. 9833;

Section 54.9812-1 also issued under 26 U.S.C. 9833;

Section 54.9815-1251 also issued under 26 U.S.C. 9833;

Section 54.9815-1251T also issued under 26 U.S.C. 9833;

Section 54.9815-2704 also issued under 26 U.S.C. 9833;

Section 54.9815-2704T also issued under 26 U.S.C. 9833;

Section 54.9815-2705 also issued under 26 U.S.C. 9833;

Section 54.9815-2708 is also issued under 26 U.S.C. 9833;

Section 54.9815-2711 also issued under 26 U.S.C. 9833;

Section 54.9815-2711T also issued under 26 U.S.C. 9833;

Section 54.9815-2712 also issued under 26 U.S.C. 9833;

Section 54.9815-2712T also issued under 26 U.S.C. 9833;

Section 54.9815-2713 also issued under 26 U.S.C. 9833;

Section 54.9815-2713T also issued under 26 U.S.C. 9833;

Section 54.9815-2714 also issued under 26 U.S.C. 9833;

Section 54.9815-2714T also issued under 26 U.S.C. 9833;

Section 54.9815-2715 also issued under 26 U.S.C. 9833;

Sections 54.9815-2715A1, 54.9815-2715A2, and 54.9815-2715A3 are also issued under 26 U.S.C. 9833;

Section 54.9815-2719 also issued under 26 U.S.C. 9833;

Section 54.9815-2719A also issued under 26 U.S.C. 9833;

Section 54.9815-2719AT also issued under 26 U.S.C. 9833;

Section 54.9815-2719T also issued under 26 U.S.C. 9833;

Section 54.9831-1 also issued under 26 U.S.C. 9833;

Section 54.9833-1 also issued under 26 U.S.C. 9833.

26:19.0.1.1.5.0.1.1SECTION 54.4971-1
   54.4971-1 General rules relating to excise tax on failure to meet minimum funding standards.
26:19.0.1.1.5.0.1.2SECTION 54.4971(c)-1
   54.4971(c)-1 Taxes on failure to meet minimum funding standards; definitions.
26:19.0.1.1.5.0.1.3SECTION 54.4974-1
   54.4974-1 Excise tax on accumulations in individual retirement accounts or annuities.
26:19.0.1.1.5.0.1.4SECTION 54.4974-2
   54.4974-2 Excise tax on accumulations in qualified retirement plans.
26:19.0.1.1.5.0.1.5SECTION 54.4975-1
   54.4975-1 General rules relating to excise tax on prohibited transactions.
26:19.0.1.1.5.0.1.6SECTION 54.4975-6
   54.4975-6 Statutory exemptions for office space or services and certain transactions involving financial institutions.
26:19.0.1.1.5.0.1.7SECTION 54.4975-7
   54.4975-7 Other statutory exemptions.
26:19.0.1.1.5.0.1.8SECTION 54.4975-9
   54.4975-9 Definition of “fiduciary”.
26:19.0.1.1.5.0.1.9SECTION 54.4975-11
   54.4975-11 “ESOP” requirements.
26:19.0.1.1.5.0.1.10SECTION 54.4975-12
   54.4975-12 Definition of the term “qualifying employer security”.
26:19.0.1.1.5.0.1.11SECTION 54.4975-14
   54.4975-14 Election to pay an excise tax for certain pre-1975 prohibited transactions.
26:19.0.1.1.5.0.1.12SECTION 54.4975-15
   54.4975-15 Other transitional rules.
26:19.0.1.1.5.0.1.13SECTION 54.4976-1T
   54.4976-1T Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
26:19.0.1.1.5.0.1.14SECTION 54.4977-1T
   54.4977-1T Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
26:19.0.1.1.5.0.1.15SECTION 54.4978-1T
   54.4978-1T Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
26:19.0.1.1.5.0.1.16SECTION 54.4979-0
   54.4979-0 Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
26:19.0.1.1.5.0.1.17SECTION 54.4979-1
   54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.
26:19.0.1.1.5.0.1.18SECTION 54.4980B-0
   54.4980B-0 Table of contents.
26:19.0.1.1.5.0.1.19SECTION 54.4980B-1
   54.4980B-1 COBRA in general.
26:19.0.1.1.5.0.1.20SECTION 54.4980B-2
   54.4980B-2 Plans that must comply.
26:19.0.1.1.5.0.1.21SECTION 54.4980B-3
   54.4980B-3 Qualified beneficiaries.
26:19.0.1.1.5.0.1.22SECTION 54.4980B-4
   54.4980B-4 Qualifying events.
26:19.0.1.1.5.0.1.23SECTION 54.4980B-5
   54.4980B-5 COBRA continuation coverage.
26:19.0.1.1.5.0.1.24SECTION 54.4980B-6
   54.4980B-6 Electing COBRA continuation coverage.
26:19.0.1.1.5.0.1.25SECTION 54.4980B-7
   54.4980B-7 Duration of COBRA continuation coverage.
26:19.0.1.1.5.0.1.26SECTION 54.4980B-8
   54.4980B-8 Paying for COBRA continuation coverage.
26:19.0.1.1.5.0.1.27SECTION 54.4980B-9
   54.4980B-9 Business reorganizations and employer withdrawals from multiemployer plans.
26:19.0.1.1.5.0.1.28SECTION 54.4980B-10
   54.4980B-10 Interaction of FMLA and COBRA.
26:19.0.1.1.5.0.1.29SECTION 54.4980D-1
   54.4980D-1 Requirement of return and time for filing of the excise tax under section 4980D.
26:19.0.1.1.5.0.1.30SECTION 54.4980E-1
   54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.
26:19.0.1.1.5.0.1.31SECTION 54.4980F-1
   54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
26:19.0.1.1.5.0.1.32SECTION 54.4980G-0
   54.4980G-0 Table of contents.
26:19.0.1.1.5.0.1.33SECTION 54.4980G-1
   54.4980G-1 Failure of employer to make comparable health savings account contributions.
26:19.0.1.1.5.0.1.34SECTION 54.4980G-2
   54.4980G-2 Employer contribution defined.
26:19.0.1.1.5.0.1.35SECTION 54.4980G-3
   54.4980G-3 Failure of employer to make comparable health savings account contributions.
26:19.0.1.1.5.0.1.36SECTION 54.4980G-4
   54.4980G-4 Calculating comparable contributions.
26:19.0.1.1.5.0.1.37SECTION 54.4980G-5
   54.4980G-5 HSA comparability rules and cafeteria plans and waiver of excise tax.
26:19.0.1.1.5.0.1.38SECTION 54.4980G-6
   54.4980G-6 Special rule for contributions made to the HSAs of nonhighly compensated employees.
26:19.0.1.1.5.0.1.39SECTION 54.4980G-7
   54.4980G-7 Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.
26:19.0.1.1.5.0.1.40SECTION 54.4980H-0
   54.4980H-0 Table of contents.
26:19.0.1.1.5.0.1.41SECTION 54.4980H-1
   54.4980H-1 Definitions.
26:19.0.1.1.5.0.1.42SECTION 54.4980H-2
   54.4980H-2 Applicable large employer and applicable large employer member.
26:19.0.1.1.5.0.1.43SECTION 54.4980H-3
   54.4980H-3 Determining full-time employees.
26:19.0.1.1.5.0.1.44SECTION 54.4980H-4
   54.4980H-4 Assessable payments under section 4980H(a).
26:19.0.1.1.5.0.1.45SECTION 54.4980H-5
   54.4980H-5 Assessable payments under section 4980H(b).
26:19.0.1.1.5.0.1.46SECTION 54.4980H-6
   54.4980H-6 Administration and procedure.
26:19.0.1.1.5.0.1.47SECTION 54.6011-1
   54.6011-1 General requirement of return, statement, or list.
26:19.0.1.1.5.0.1.48SECTION 54.6011-1T
   54.6011-1T General requirement of return, statement, or list (temporary).
26:19.0.1.1.5.0.1.49SECTION 54.6011-2
   54.6011-2 General requirement of return, statement, or list.
26:19.0.1.1.5.0.1.50SECTION 54.6011-4
   54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
26:19.0.1.1.5.0.1.51SECTION 54.6060-1
   54.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.5.0.1.52SECTION 54.6061-1
   54.6061-1 Signing of returns and other documents.
26:19.0.1.1.5.0.1.53SECTION 54.6071-1
   54.6071-1 Time for filing returns.
26:19.0.1.1.5.0.1.54SECTION 54.6081-1
   54.6081-1 Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
26:19.0.1.1.5.0.1.55SECTION 54.6091-1
   54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
26:19.0.1.1.5.0.1.56SECTION 54.6107-1
   54.6107-1 Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.
26:19.0.1.1.5.0.1.57SECTION 54.6109-1
   54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
26:19.0.1.1.5.0.1.58SECTION 54.6151-1
   54.6151-1 Time and place for paying of tax shown on returns.
26:19.0.1.1.5.0.1.59SECTION 54.6694-1
   54.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.5.0.1.60SECTION 54.6694-2
   54.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.5.0.1.61SECTION 54.6694-3
   54.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.5.0.1.62SECTION 54.6694-4
   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.
26:19.0.1.1.5.0.1.63SECTION 54.6695-1
   54.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
26:19.0.1.1.5.0.1.64SECTION 54.6696-1
   54.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.5.0.1.65SECTION 54.7701-1
   54.7701-1 Tax return preparer.
26:19.0.1.1.5.0.1.66SECTION 54.9801-1
   54.9801-1 Basis and scope.
26:19.0.1.1.5.0.1.67SECTION 54.9801-2
   54.9801-2 Definitions.
26:19.0.1.1.5.0.1.68SECTION 54.9801-3
   54.9801-3 Limitations on preexisting condition exclusion period.
26:19.0.1.1.5.0.1.69SECTION 54.9801-4
   54.9801-4 Rules relating to creditable coverage.
26:19.0.1.1.5.0.1.70SECTION 54.9801-5
   54.9801-5 Evidence of creditable coverage.
26:19.0.1.1.5.0.1.71SECTION 54.9801-6
   54.9801-6 Special enrollment periods.
26:19.0.1.1.5.0.1.72SECTION 54.9802-1
   54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor.
26:19.0.1.1.5.0.1.73SECTION 54.9802-2
   54.9802-2 Special rules for certain church plans.
26:19.0.1.1.5.0.1.74SECTION 54.9802-3T
   54.9802-3T Additional requirements prohibiting discrimination based on genetic information (temporary).
26:19.0.1.1.5.0.1.75SECTION 54.9802-4
   54.9802-4 Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Coverage and Medicare and Prohibiting Discrimination In HRAs and Other Account-Based Group Health Plans.
26:19.0.1.1.5.0.1.76SECTION 54.9811-1
   54.9811-1 Standards relating to benefits for mothers and newborns.
26:19.0.1.1.5.0.1.77SECTION 54.9812-1
   54.9812-1 Parity in mental health and substance use disorder benefits.
26:19.0.1.1.5.0.1.78SECTION 54.9815-1251
   54.9815-1251 Preservation of right to maintain existing coverage.
26:19.0.1.1.5.0.1.79SECTION 54.9815-2704
   54.9815-2704 Prohibition of preexisting condition exclusions.
26:19.0.1.1.5.0.1.80SECTION 54.9815-2705
   54.9815-2705 Prohibiting discrimination against participants and beneficiaries based on a health factor.
26:19.0.1.1.5.0.1.81SECTION 54.9815-2708
   54.9815-2708 Prohibition on waiting periods that exceed 90 days.
26:19.0.1.1.5.0.1.82SECTION 54.9815-2711
   54.9815-2711 No lifetime or annual limits.
26:19.0.1.1.5.0.1.83SECTION 54.9815-2712
   54.9815-2712 Rules regarding rescissions.
26:19.0.1.1.5.0.1.84SECTION 54.9815-2713
   54.9815-2713 Coverage of preventive health services.
26:19.0.1.1.5.0.1.85SECTION 54.9815-2713T
   54.9815-2713T Coverage of preventive health services (temporary).
26:19.0.1.1.5.0.1.86SECTION 54.9815-2713A
   54.9815-2713A Accommodations in connection with coverage of preventive health services.
26:19.0.1.1.5.0.1.87SECTION 54.9815-2714
   54.9815-2714 Eligibility of children until at least age 26.
26:19.0.1.1.5.0.1.88SECTION 54.9815-2715
   54.9815-2715 Summary of benefits and coverage and uniform glossary.
26:19.0.1.1.5.0.1.89SECTION 54.9815-2715A1
   54.9815-2715A1 Transparency in coverage - definitions.
26:19.0.1.1.5.0.1.90SECTION 54.9815-2715A2
   54.9815-2715A2 Transparency in coverage - required disclosures to participants and beneficiaries.
26:19.0.1.1.5.0.1.91SECTION 54.9815-2715A3
   54.9815-2715A3 Transparency in coverage - requirements for public disclosure.
26:19.0.1.1.5.0.1.92SECTION 54.9815-2719
   54.9815-2719 Internal claims and appeals and external review processes.
26:19.0.1.1.5.0.1.93SECTION 54.9815-2719A
   54.9815-2719A Patient protections.
26:19.0.1.1.5.0.1.94SECTION 54.9831-1
   54.9831-1 Special rules relating to group health plans.
26:19.0.1.1.5.0.1.95SECTION 54.9833-1
   54.9833-1 Applicability dates.