Code of Federal Regulations · Part

Part 54 — Pension Excise Taxes

26 C.F.R. pt. 54

• § 54.4971(c)-1 (c)-1 Taxes On Failure To Meet Minimum Funding Standards; Definitions
• § 54.4971-1 -1 General Rules Relating To Excise Tax On Failure To Meet Minimum Funding Standards
• § 54.4974-1 -1 Excise Tax On Accumulations In Qualified Retirement Plans
• § 54.4975-1 -1 General Rules Relating To Excise Tax On Prohibited Transactions
• § 54.4975-11 -11 “esop” Requirements
• § 54.4975-12 -12 Definition Of The Term “qualifying Employer Security”
• § 54.4975-14 -14 Election To Pay An Excise Tax For Certain Pre-1975 Prohibited Transactions
• § 54.4975-15 -15 Other Transitional Rules
• § 54.4975-6 -6 Statutory Exemptions For Office Space Or Services And Certain Transactions Involving Financial Institutions
• § 54.4975-7 -7 Other Statutory Exemptions
• § 54.4975-9 -9 Definition Of “fiduciary”
• § 54.4976-1T -1t Questions And Answers Relating To Taxes With Respect To Welfare Benefit Funds (temporary)
• § 54.4977-1T -1t Questions And Answers Relating To The Election Concerning Lines Of Business In Existence On January 1, 1984 (temporary)
• § 54.4978-1T -1t Questions And Answers Relating To The Tax On Certain Dispositions By Employee Stock Ownership Plans And Certain Cooperatives (temporary)
• § 54.4979-0 -0 Excise Tax On Certain Excess Contributions And Excess Aggregate Contributions; Table Of Contents
• § 54.4979-1 -1 Excise Tax On Certain Excess Contributions And Excess Aggregate Contributions
• § 54.4980B-0 b-0 Table Of Contents
• § 54.4980B-1 b-1 Cobra In General
• § 54.4980B-10 b-10 Interaction Of Fmla And Cobra
• § 54.4980B-2 b-2 Plans That Must Comply
• § 54.4980B-3 b-3 Qualified Beneficiaries
• § 54.4980B-4 b-4 Qualifying Events
• § 54.4980B-5 b-5 Cobra Continuation Coverage
• § 54.4980B-6 b-6 Electing Cobra Continuation Coverage
• § 54.4980B-7 b-7 Duration Of Cobra Continuation Coverage
• § 54.4980B-8 b-8 Paying For Cobra Continuation Coverage
• § 54.4980B-9 b-9 Business Reorganizations And Employer Withdrawals From Multiemployer Plans
• § 54.4980D-1 d-1 Requirement Of Return And Time For Filing Of The Excise Tax Under Section 4980d
• § 54.4980E-1 e-1 Requirement Of Return And Time For Filing Of The Excise Tax Under Section 4980e
• § 54.4980F-1 f-1 Notice Requirements For Certain Pension Plan Amendments Significantly Reducing The Rate Of Future Benefit Accrual
• § 54.4980G-0 g-0 Table Of Contents
• § 54.4980G-1 g-1 Failure Of Employer To Make Comparable Health Savings Account Contributions
• § 54.4980G-2 g-2 Employer Contribution Defined
• § 54.4980G-3 g-3 Failure Of Employer To Make Comparable Health Savings Account Contributions
• § 54.4980G-4 g-4 Calculating Comparable Contributions
• § 54.4980G-5 g-5 Hsa Comparability Rules And Cafeteria Plans And Waiver Of Excise Tax
• § 54.4980G-6 g-6 Special Rule For Contributions Made To The Hsas Of Nonhighly Compensated Employees
• § 54.4980G-7 g-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 h-0 Table Of Contents
• § 54.4980H-1 h-1 Definitions
• § 54.4980H-2 h-2 Applicable Large Employer And Applicable Large Employer Member
• § 54.4980H-3 h-3 Determining Full-time Employees
• § 54.4980H-4 h-4 Assessable Payments Under Section 4980h(a)
• § 54.4980H-5 h-5 Assessable Payments Under Section 4980h(b)
• § 54.4980H-6 h-6 Administration And Procedure
• § 54.6011-1 -1 General Requirement Of Return, Statement, Or List
• § 54.6011-1T -1t General Requirement Of Return, Statement, Or List (temporary)
• § 54.6011-2 -2 General Requirement Of Return, Statement, Or List
• § 54.6011-3 -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 -4 Requirement Of Statement Disclosing Participation In Certain Transactions By Taxpayers
• § 54.6060-1 -1 Reporting Requirements For Tax Return Preparers
• § 54.6061-1 -1 Signing Of Returns And Other Documents
• § 54.6071-1 -1 Time For Filing Returns
• § 54.6081-1 -1 Automatic Extension Of Time For Filing Returns For Certain Excise Taxes Under Chapter 43
• § 54.6091-1 -1 Place For Filing Excise Tax Returns Under Section 4980b, 4980d, 4980e, Or 4980g
• § 54.6107-1 -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 -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund Filed
• § 54.6151-1 -1 Time And Place For Paying Of Tax Shown On Returns
• § 54.6694-1 -1 Section 6694 Penalties Applicable To Tax Return Preparer
• § 54.6694-2 -2 Penalties For Understatement Due To An Unreasonable Position
• § 54.6694-3 -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct
• § 54.6694-4 -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 -1 Other Assessable Penalties With Respect To The Preparation Of Tax Returns For Other Persons
• § 54.6696-1 -1 Claims For Credit Or Refund By Tax Return Preparers
• § 54.7701-1 -1 Tax Return Preparer
• § 54.9801-1 -1 Basis And Scope
• § 54.9801-1T -1t Basis And Scope (temporary)
• § 54.9801-2 -2 Definitions
• § 54.9801-2T -2t Definitions (temporary)
• § 54.9801-3 -3 Limitations On Preexisting Condition Exclusion Period
• § 54.9801-4 -4 Rules Relating To Creditable Coverage
• § 54.9801-5 -5 Evidence Of Creditable Coverage
• § 54.9801-6 -6 Special Enrollment Periods
• § 54.9802-1 -1 Prohibiting Discrimination Against Participants And Beneficiaries Based On A Health Factor
• § 54.9802-2 -2 Special Rules For Certain Church Plans
• § 54.9802-3T -3t Additional Requirements Prohibiting Discrimination Based On Genetic Information (temporary)
• § 54.9802-4 -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 -1 Standards Relating To Benefits For Mothers And Newborns
• § 54.9812-1 -1 Parity In Mental Health And Substance Use Disorder Benefits
• § 54.9812-2 -2 Nonquantitative Treatment Limitation Comparative Analysis Requirements
• § 54.9815-1251 -1251 Preservation Of Right To Maintain Existing Coverage
• § 54.9815-2704 -2704 Prohibition Of Preexisting Condition Exclusions
• § 54.9815-2705 -2705 Prohibiting Discrimination Against Participants And Beneficiaries Based On A Health Factor
• § 54.9815-2708 -2708 Prohibition On Waiting Periods That Exceed 90 Days
• § 54.9815-2711 -2711 No Lifetime Or Annual Limits
• § 54.9815-2712 -2712 Rules Regarding Rescissions
• § 54.9815-2713 -2713 Coverage Of Preventive Health Services
• § 54.9815-2713A -2713a Accommodations In Connection With Coverage Of Preventive Health Services
• § 54.9815-2713T -2713t Coverage Of Preventive Health Services (temporary)
• § 54.9815-2714 -2714 Eligibility Of Children Until At Least Age 26
• § 54.9815-2715 -2715 Summary Of Benefits And Coverage And Uniform Glossary
• § 54.9815-2715A1 -2715a1 Transparency In Coverage—Definitions
• § 54.9815-2715A2 -2715a2 Transparency In Coverage—Required Disclosures To Participants And Beneficiaries
• § 54.9815-2715A3 -2715a3 Transparency In Coverage—Requirements For Public Disclosure
• § 54.9815-2719 -2719 Internal Claims And Appeals And External Review Processes
• § 54.9815-2719A -2719a Patient Protections
• § 54.9815-2719AT -2719at Patient Protections (temporary)
• § 54.9815-2719T -2719t Internal Claims And Appeals And External Review Processes (temporary)
• § 54.9816-1T -1t Basis And Scope (temporary)
• § 54.9816-2T -2t Applicability (temporary)
• § 54.9816-3T -3t Definitions (temporary)
• § 54.9816-4T -4t Preventing Surprise Medical Bills For Emergency Services (temporary)
• § 54.9816-5T -5t Preventing Surprise Medical Bills For Non-emergency Services Performed By Nonparticipating Providers At Certain Participating Facilities (temporary)
• § 54.9816-6 -6 Methodology For Calculating Qualifying Payment Amount
• § 54.9816-6T -6t Methodology For Calculating Qualifying Payment Amount (temporary)
• § 54.9816-7T -7t Complaints Process For Surprise Medical Bills Regarding Group Health Plans (temporary)
• § 54.9816-8 -8 Independent Dispute Resolution Process
• § 54.9816-8T -8t Independent Dispute Resolution Process (temporary)
• § 54.9817-1T -1t Preventing Surprise Medical Bills For Air Ambulance Services (temporary)
• § 54.9817-2 -2 Independent Dispute Resolution Process For Air Ambulance Services
• § 54.9817-2T -2t Independent Dispute Resolution Process For Air Ambulance Services (temporary)
• § 54.9822-1T -1t Choice Of Health Care Professional (temporary)
• § 54.9825-1T -1t Basis And Scope (temporary)
• § 54.9825-2T -2t Applicability (temporary)
• § 54.9825-3T -3t Definitions (temporary)
• § 54.9825-4T -4t Reporting Requirements Related To Prescription Drug And Health Care Spending (temporary)
• § 54.9825-5T -5t Aggregate Reporting (temporary)
• § 54.9825-6T -6t Required Information (temporary)
• § 54.9831-1 -1 Special Rules Relating To Group Health Plans
• § 54.9833-1 -1 Applicability Dates