Part 54—Pension Excise Taxes

1. CFR
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3. Title 26
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5. Chapter I
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7. Part 54

Sections

• 54.4971-1
  § 54.4971-1 General rules relating to excise tax on failure to meet minimum funding standards.
• 54.4971(c)-1
  § 54.4971(c)-1 Taxes on failure to meet minimum funding standards; definitions.
• 54.4974-1
  § 54.4974-1 Excise tax on accumulations in qualified retirement plans.
• 54.4975-1
  § 54.4975-1 General rules relating to excise tax on prohibited transactions.
• 54.4975-6
  § 54.4975-6 Statutory exemptions for office space or services and certain transactions involving financial institutions.
• 54.4975-7
  § 54.4975-7 Other statutory exemptions.
• 54.4975-9
  § 54.4975-9 Definition of “fiduciary”.
• 54.4975-11
  § 54.4975-11 “ESOP” requirements.
• 54.4975-12
  § 54.4975-12 Definition of the term “qualifying employer security”.
• 54.4975-14
  § 54.4975-14 Election to pay an excise tax for certain pre-1975 prohibited transactions.
• 54.4975-15
  § 54.4975-15 Other transitional rules.
• 54.4976-1T
  § 54.4976-1T Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
• 54.4977-1T
  § 54.4977-1T Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
• 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).
• 54.4979-0
  § 54.4979-0 Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
• 54.4979-1
  § 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.
• 54.4980B-0
  § 54.4980B-0 Table of contents.
• 54.4980B-1
  § 54.4980B-1 COBRA in general.
• 54.4980B-2
  § 54.4980B-2 Plans that must comply.
• 54.4980B-3
  § 54.4980B-3 Qualified beneficiaries.
• 54.4980B-4
  § 54.4980B-4 Qualifying events.
• 54.4980B-5
  § 54.4980B-5 COBRA continuation coverage.
• 54.4980B-6
  § 54.4980B-6 Electing COBRA continuation coverage.
• 54.4980B-7
  § 54.4980B-7 Duration of COBRA continuation coverage.
• 54.4980B-8
  § 54.4980B-8 Paying for COBRA continuation coverage.
• 54.4980B-9
  § 54.4980B-9 Business reorganizations and employer withdrawals from multiemployer plans.
• 54.4980B-10
  § 54.4980B-10 Interaction of FMLA and COBRA.
• 54.4980D-1
  § 54.4980D-1 Requirement of return and time for filing of the excise tax under section 4980D.
• 54.4980E-1
  § 54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.
• 54.4980F-1
  § 54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
• 54.4980G-0
  § 54.4980G-0 Table of contents.
• 54.4980G-1
  § 54.4980G-1 Failure of employer to make comparable health savings account contributions.
• 54.4980G-2
  § 54.4980G-2 Employer contribution defined.
• 54.4980G-3
  § 54.4980G-3 Failure of employer to make comparable health savings account contributions.
• 54.4980G-4
  § 54.4980G-4 Calculating comparable contributions.
• 54.4980G-5
  § 54.4980G-5 HSA comparability rules and cafeteria plans and waiver of excise tax.
• 54.4980G-6
  § 54.4980G-6 Special rule for contributions made to the HSAs of nonhighly compensated employees.
• 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.
• 54.4980H-0
  § 54.4980H-0 Table of contents.
• 54.4980H-1
  § 54.4980H-1 Definitions.
• 54.4980H-2
  § 54.4980H-2 Applicable large employer and applicable large employer member.
• 54.4980H-3
  § 54.4980H-3 Determining full-time employees.
• 54.4980H-4
  § 54.4980H-4 Assessable payments under section 4980H(a).
• 54.4980H-5
  § 54.4980H-5 Assessable payments under section 4980H(b).
• 54.4980H-6
  § 54.4980H-6 Administration and procedure.
• 54.6011-1
  § 54.6011-1 General requirement of return, statement, or list.
• 54.6011-1T
  § 54.6011-1T General requirement of return, statement, or list (temporary).
• 54.6011-2
  § 54.6011-2 General requirement of return, statement, or list.
• 54.6011-3
  § 54.6011-3 Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.
• 54.6011-4
  § 54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• 54.6060-1
  § 54.6060-1 Reporting requirements for tax return preparers.
• 54.6061-1
  § 54.6061-1 Signing of returns and other documents.
• 54.6071-1
  § 54.6071-1 Time for filing returns.
• 54.6081-1
  § 54.6081-1 Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
• 54.6091-1
  § 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
• 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.
• 54.6109-1
  § 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
• 54.6151-1
  § 54.6151-1 Time and place for paying of tax shown on returns.
• 54.6694-1
  § 54.6694-1 Section 6694 penalties applicable to tax return preparer.
• 54.6694-2
  § 54.6694-2 Penalties for understatement due to an unreasonable position.
• 54.6694-3
  § 54.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• 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.
• 54.6695-1
  § 54.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
• 54.6696-1
  § 54.6696-1 Claims for credit or refund by tax return preparers.
• 54.7701-1
  § 54.7701-1 Tax return preparer.
• 54.9801-1
  § 54.9801-1 Basis and scope.
• 54.9801-1T
  § 54.9801-1T Basis and scope (temporary).
• 54.9801-2
  § 54.9801-2 Definitions.
• 54.9801-2T
  § 54.9801-2T Definitions (temporary).
• 54.9801-3
  § 54.9801-3 Limitations on preexisting condition exclusion period.
• 54.9801-4
  § 54.9801-4 Rules relating to creditable coverage.
• 54.9801-5
  § 54.9801-5 Evidence of creditable coverage.
• 54.9801-6
  § 54.9801-6 Special enrollment periods.
• 54.9802-1
  § 54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor.
• 54.9802-2
  § 54.9802-2 Special rules for certain church plans.
• 54.9802-3T
  § 54.9802-3T Additional requirements prohibiting discrimination based on genetic information (temporary).
• 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.
• 54.9811-1
  § 54.9811-1 Standards relating to benefits for mothers and newborns.
• 54.9812-1
  § 54.9812-1 Parity in mental health and substance use disorder benefits.
• 54.9812-2
  § 54.9812-2 Nonquantitative treatment limitation comparative analysis requirements.
• 54.9815-1251
  § 54.9815-1251 Preservation of right to maintain existing coverage.
• 54.9815-2704
  § 54.9815-2704 Prohibition of preexisting condition exclusions.
• 54.9815-2705
  § 54.9815-2705 Prohibiting discrimination against participants and beneficiaries based on a health factor.
• 54.9815-2708
  § 54.9815-2708 Prohibition on waiting periods that exceed 90 days.
• 54.9815-2711
  § 54.9815-2711 No lifetime or annual limits.
• 54.9815-2712
  § 54.9815-2712 Rules regarding rescissions.
• 54.9815-2713
  § 54.9815-2713 Coverage of preventive health services.
• 54.9815-2713A
  § 54.9815-2713A Accommodations in connection with coverage of preventive health services.
• 54.9815-2713T
  § 54.9815-2713T Coverage of preventive health services (temporary).
• 54.9815-2714
  § 54.9815-2714 Eligibility of children until at least age 26.
• 54.9815-2715
  § 54.9815-2715 Summary of benefits and coverage and uniform glossary.
• 54.9815-2715A1
  § 54.9815-2715A1 Transparency in coverage—definitions.
• 54.9815-2715A2
  § 54.9815-2715A2 Transparency in coverage—required disclosures to participants and beneficiaries.
• 54.9815-2715A3
  § 54.9815-2715A3 Transparency in coverage—requirements for public disclosure.
• 54.9815-2719
  § 54.9815-2719 Internal claims and appeals and external review processes.
• 54.9815-2719A
  § 54.9815-2719A Patient protections.
• 54.9815-2719AT
  § 54.9815-2719AT Patient protections (temporary).
• 54.9815-2719T
  § 54.9815-2719T Internal claims and appeals and external review processes (temporary).
• 54.9816-1T
  § 54.9816-1T Basis and scope (temporary).
• 54.9816-2T
  § 54.9816-2T Applicability (temporary).
• 54.9816-3T
  § 54.9816-3T Definitions (temporary).
• 54.9816-4T
  § 54.9816-4T Preventing surprise medical bills for emergency services (temporary).
• 54.9816-5T
  § 54.9816-5T Preventing surprise medical bills for non-emergency services performed by nonparticipating providers at certain participating facilities (temporary).
• 54.9816-6
  § 54.9816-6 Methodology for calculating qualifying payment amount.
• 54.9816-6T
  § 54.9816-6T Methodology for calculating qualifying payment amount (temporary).
• 54.9816-7T
  § 54.9816-7T Complaints process for surprise medical bills regarding group health plans (temporary).
• 54.9816-8
  § 54.9816-8 Independent dispute resolution process.
• 54.9816-8T
  § 54.9816-8T Independent dispute resolution process (temporary).
• 54.9817-1T
  § 54.9817-1T Preventing surprise medical bills for air ambulance services (temporary).
• 54.9817-2
  § 54.9817-2 Independent dispute resolution process for air ambulance services.
• 54.9817-2T
  § 54.9817-2T Independent dispute resolution process for air ambulance services (temporary).
• 54.9822-1T
  § 54.9822-1T Choice of health care professional (temporary).
• 54.9825-1T
  § 54.9825-1T Basis and scope (temporary).
• 54.9825-2T
  § 54.9825-2T Applicability (temporary).
• 54.9825-3T
  § 54.9825-3T Definitions (temporary).
• 54.9825-4T
  § 54.9825-4T Reporting requirements related to prescription drug and health care spending (temporary).
• 54.9825-5T
  § 54.9825-5T Aggregate reporting (temporary).
• 54.9825-6T
  § 54.9825-6T Required information (temporary).
• 54.9831-1
  § 54.9831-1 Special rules relating to group health plans.
• 54.9833-1
  § 54.9833-1 Applicability dates.