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Part 54
FEDERAL · 26 CFR
Part 54 — Pension Excise Taxes
123 sections · Title 26: Internal Revenue
§ 54.4971-1
General rules relating to excise tax on failure to meet minimum funding standards.
§ 54.4971(c)-1
Taxes on failure to meet minimum funding standards; definitions.
§ 54.4974-1
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.
§ 54.4980H-0
Table of contents.
§ 54.4980H-1
Definitions.
§ 54.4980H-2
Applicable large employer and applicable large employer member.
§ 54.4980H-3
Determining full-time employees.
§ 54.4980H-4
Assessable payments under section 4980H(a).
§ 54.4980H-5
Assessable payments under section 4980H(b).
§ 54.4980H-6
Administration and procedure.
§ 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.
§ 54.6011-3
Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.
§ 54.6011-4
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.
§ 54.6081-1
Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
§ 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.
§ 54.9801-1T
Basis and scope (temporary).
§ 54.9801-2
Definitions.
§ 54.9801-2T
Definitions (temporary).
§ 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).
§ 54.9802-4
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
Standards relating to benefits for mothers and newborns.
§ 54.9812-1
Parity in mental health and substance use disorder benefits.
§ 54.9812-2
Nonquantitative treatment limitation comparative analysis requirements.
§ 54.9815-1251
Preservation of right to maintain existing coverage.
§ 54.9815-2704
Prohibition of preexisting condition exclusions.
§ 54.9815-2705
Prohibiting discrimination against participants and beneficiaries based on a health factor.
§ 54.9815-2708
Prohibition on waiting periods that exceed 90 days.
§ 54.9815-2711
No lifetime or annual limits.
§ 54.9815-2712
Rules regarding rescissions.
§ 54.9815-2713
Coverage of preventive health services.
§ 54.9815-2713T
Coverage of preventive health services (temporary).
§ 54.9815-2713A
Accommodations in connection with coverage of preventive health services.
§ 54.9815-2714
Eligibility of children until at least age 26.
§ 54.9815-2715
Summary of benefits and coverage and uniform glossary.
§ 54.9815-2715A1
Transparency in coverage—definitions.
§ 54.9815-2715A2
Transparency in coverage—required disclosures to participants and beneficiaries.
§ 54.9815-2715A3
Transparency in coverage—requirements for public disclosure.
§ 54.9815-2719
Internal claims and appeals and external review processes.
§ 54.9815-2719T
Internal claims and appeals and external review processes (temporary).
§ 54.9815-2719A
Patient protections.
§ 54.9815-2719AT
Patient protections (temporary).
§ 54.9816-1T
Basis and scope (temporary).
§ 54.9816-2T
Applicability (temporary).
§ 54.9816-3
Definitions.
§ 54.9816-3T
Definitions (temporary).
§ 54.9816-4T
Preventing surprise medical bills for emergency services (temporary).
§ 54.9816-5T
Preventing surprise medical bills for non-emergency services performed by nonparticipating providers at certain participating facilities (temporary).
§ 54.9816-6
Methodology for calculating qualifying payment amount.
§ 54.9816-6T
Methodology for calculating qualifying payment amount (temporary).
§ 54.9816-6A
Use of claim adjustment reason codes and remittance advice remark codes.
§ 54.9816-7T
Complaints process for surprise medical bills regarding group health plans (temporary).
§ 54.9816-8
Independent dispute resolution process.
§ 54.9816-8T
Independent dispute resolution process (temporary).
§ 54.9816-9
Federal independent dispute resolution registry of group health plans, health insurance issuers, and Federal Employees Health Benefits Program Carriers.
§ 54.9817-1T
Preventing surprise medical bills for air ambulance services (temporary).
§ 54.9817-2
Independent dispute resolution process for air ambulance services.
§ 54.9817-2T
Independent dispute resolution process for air ambulance services (temporary).
§ 54.9822-1T
Choice of health care professional (temporary).
§ 54.9825-1T
Basis and scope (temporary).
§ 54.9825-2T
Applicability (temporary).
§ 54.9825-3T
Definitions (temporary).
§ 54.9825-4T
Reporting requirements related to prescription drug and health care spending (temporary).
§ 54.9825-5T
Aggregate reporting (temporary).
§ 54.9825-6T
Required information (temporary).
§ 54.9831-1
Special rules relating to group health plans.
§ 54.9833-1
Applicability dates.