26 C.F.R. PART 54--PENSION EXCISE TAXES
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES
PART 54--PENSION EXCISE TAXES
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| General rules relating to excise tax on failure to meet minimum funding standards.
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| Tax on excess contributions to plans benefiting self-employed individuals.
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| Excise tax on accumulations in individual retirement accounts or annuities.
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| Excise tax on accumulations in qualified retirement plans.
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| General rules relating to excise tax on prohibited transactions.
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| Statutory exemptions for office space or services and certain transactions involving financial institutions.
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| Other statutory exemptions.
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| Definition of ''fiduciary''.
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| Definition of the term ''qualifying employer security''.
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| Election to pay an excise tax for certain pre-1975 prohibited transactions.
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| Other transitional rules.
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| Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
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| Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
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| Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
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| Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
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| Excise tax on certain excess contributions and excess aggregate contributions.
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| COBRA continuation coverage.
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| Electing COBRA continuation coverage.
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| Duration of COBRA continuation coverage.
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| Paying for COBRA continuation coverage.
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| Business reorganizations and employer withdrawals from multiemployer plans.
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| Interaction of FMLA and COBRA.
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| Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
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| Failure of employer to make comparable health savings account contributions.
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| Employer contribution defined.
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| Employee for comparabilitytesting.
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| Calculating comparable contributions.
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| HSA comparability rules and cafeteria plans and waiver of excise tax.
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| Tax on excess distributions and excess accumulations (temporary).
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| General requirement of return, statement, or list.
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| General requirement of return, statement, or list (temporary).
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| Requirement of statement disclosing participation in certain transactions by taxpayers.
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| Limitations on preexisting condition exclusion period.
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| Rules relating to creditable coverage.
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| Evidence of creditable coverage.
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| Special enrollment periods.
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| Prohibiting discrimination against participants and beneficiaries based on a health factor.
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| Prohibiting discrimination against participants and beneficiaries based on a health factor (temporary).
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| Standards relating to benefits for mothers and newborns (temporary).
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| Parity in the application of certain limits to mental health benefits (temporary).
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| Special rules relating to group health plans.
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