Home/CFR/Title 26/Part 54
FEDERAL · 26 CFR

Part 54 — Pension Excise Taxes

120 sections · Title 26: Internal Revenue

§ 54.4971-1General rules relating to excise tax on failure to meet minimum funding standards.
§ 54.4971(c)-1Taxes on failure to meet minimum funding standards; definitions.
§ 54.4974-1Excise tax on accumulations in qualified retirement plans.
§ 54.4975-1General rules relating to excise tax on prohibited transactions.
§ 54.4975-6Statutory exemptions for office space or services and certain transactions involving financial institutions.
§ 54.4975-7Other statutory exemptions.
§ 54.4975-9Definition of “fiduciary”.
§ 54.4975-11“ESOP” requirements.
§ 54.4975-12Definition of the term “qualifying employer security”.
§ 54.4975-14Election to pay an excise tax for certain pre-1975 prohibited transactions.
§ 54.4975-15Other transitional rules.
§ 54.4976-1TQuestions and answers relating to taxes with respect to welfare benefit funds (temporary).
§ 54.4977-1TQuestions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
§ 54.4978-1TQuestions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
§ 54.4979-0Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
§ 54.4979-1Excise tax on certain excess contributions and excess aggregate contributions.
§ 54.4980B-0Table of contents.
§ 54.4980B-1COBRA in general.
§ 54.4980B-2Plans that must comply.
§ 54.4980B-3Qualified beneficiaries.
§ 54.4980B-4Qualifying events.
§ 54.4980B-5COBRA continuation coverage.
§ 54.4980B-6Electing COBRA continuation coverage.
§ 54.4980B-7Duration of COBRA continuation coverage.
§ 54.4980B-8Paying for COBRA continuation coverage.
§ 54.4980B-9Business reorganizations and employer withdrawals from multiemployer plans.
§ 54.4980B-10Interaction of FMLA and COBRA.
§ 54.4980D-1Requirement of return and time for filing of the excise tax under section 4980D.
§ 54.4980E-1Requirement of return and time for filing of the excise tax under section 4980E.
§ 54.4980F-1Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
§ 54.4980G-0Table of contents.
§ 54.4980G-1Failure of employer to make comparable health savings account contributions.
§ 54.4980G-2Employer contribution defined.
§ 54.4980G-3Failure of employer to make comparable health savings account contributions.
§ 54.4980G-4Calculating comparable contributions.
§ 54.4980G-5HSA comparability rules and cafeteria plans and waiver of excise tax.
§ 54.4980G-6Special rule for contributions made to the HSAs of nonhighly compensated employees.
§ 54.4980G-7Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.
§ 54.4980H-0Table of contents.
§ 54.4980H-1Definitions.
§ 54.4980H-2Applicable large employer and applicable large employer member.
§ 54.4980H-3Determining full-time employees.
§ 54.4980H-4Assessable payments under section 4980H(a).
§ 54.4980H-5Assessable payments under section 4980H(b).
§ 54.4980H-6Administration and procedure.
§ 54.6011-1General requirement of return, statement, or list.
§ 54.6011-1TGeneral requirement of return, statement, or list (temporary).
§ 54.6011-2General requirement of return, statement, or list.
§ 54.6011-3Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.
§ 54.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.
§ 54.6060-1Reporting requirements for tax return preparers.
§ 54.6061-1Signing of returns and other documents.
§ 54.6071-1Time for filing returns.
§ 54.6081-1Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
§ 54.6091-1Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
§ 54.6107-1Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.
§ 54.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
§ 54.6151-1Time and place for paying of tax shown on returns.
§ 54.6694-1Section 6694 penalties applicable to tax return preparer.
§ 54.6694-2Penalties for understatement due to an unreasonable position.
§ 54.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
§ 54.6694-4Extension 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.
§ 54.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 54.6696-1Claims for credit or refund by tax return preparers.
§ 54.7701-1Tax return preparer.
§ 54.9801-1Basis and scope.
§ 54.9801-1TBasis and scope (temporary).
§ 54.9801-2Definitions.
§ 54.9801-2TDefinitions (temporary).
§ 54.9801-3Limitations on preexisting condition exclusion period.
§ 54.9801-4Rules relating to creditable coverage.
§ 54.9801-5Evidence of creditable coverage.
§ 54.9801-6Special enrollment periods.
§ 54.9802-1Prohibiting discrimination against participants and beneficiaries based on a health factor.
§ 54.9802-2Special rules for certain church plans.
§ 54.9802-3TAdditional requirements prohibiting discrimination based on genetic information (temporary).
§ 54.9802-4Special 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.
§ 54.9811-1Standards relating to benefits for mothers and newborns.
§ 54.9812-1Parity in mental health and substance use disorder benefits.
§ 54.9812-2Nonquantitative treatment limitation comparative analysis requirements.
§ 54.9815-1251Preservation of right to maintain existing coverage.
§ 54.9815-2704Prohibition of preexisting condition exclusions.
§ 54.9815-2705Prohibiting discrimination against participants and beneficiaries based on a health factor.
§ 54.9815-2708Prohibition on waiting periods that exceed 90 days.
§ 54.9815-2711No lifetime or annual limits.
§ 54.9815-2712Rules regarding rescissions.
§ 54.9815-2713Coverage of preventive health services.
§ 54.9815-2713TCoverage of preventive health services (temporary).
§ 54.9815-2713AAccommodations in connection with coverage of preventive health services.
§ 54.9815-2714Eligibility of children until at least age 26.
§ 54.9815-2715Summary of benefits and coverage and uniform glossary.
§ 54.9815-2715A1Transparency in coverage—definitions.
§ 54.9815-2715A2Transparency in coverage—required disclosures to participants and beneficiaries.
§ 54.9815-2715A3Transparency in coverage—requirements for public disclosure.
§ 54.9815-2719Internal claims and appeals and external review processes.
§ 54.9815-2719TInternal claims and appeals and external review processes (temporary).
§ 54.9815-2719APatient protections.
§ 54.9815-2719ATPatient protections (temporary).
§ 54.9816-1TBasis and scope (temporary).
§ 54.9816-2TApplicability (temporary).
§ 54.9816-3TDefinitions (temporary).
§ 54.9816-4TPreventing surprise medical bills for emergency services (temporary).
§ 54.9816-5TPreventing surprise medical bills for non-emergency services performed by nonparticipating providers at certain participating facilities (temporary).
§ 54.9816-6Methodology for calculating qualifying payment amount.
§ 54.9816-6TMethodology for calculating qualifying payment amount (temporary).
§ 54.9816-7TComplaints process for surprise medical bills regarding group health plans (temporary).
§ 54.9816-8Independent dispute resolution process.
§ 54.9816-8TIndependent dispute resolution process (temporary).
§ 54.9817-1TPreventing surprise medical bills for air ambulance services (temporary).
§ 54.9817-2Independent dispute resolution process for air ambulance services.
§ 54.9817-2TIndependent dispute resolution process for air ambulance services (temporary).
§ 54.9822-1TChoice of health care professional (temporary).
§ 54.9825-1TBasis and scope (temporary).
§ 54.9825-2TApplicability (temporary).
§ 54.9825-3TDefinitions (temporary).
§ 54.9825-4TReporting requirements related to prescription drug and health care spending (temporary).
§ 54.9825-5TAggregate reporting (temporary).
§ 54.9825-6TRequired information (temporary).
§ 54.9831-1Special rules relating to group health plans.
§ 54.9833-1Applicability dates.