Source: https://www.law.cornell.edu/cfr/text/26/part-54?qt-cfr_tabs=1
Timestamp: 2015-08-28 09:58:09
Document Index: 622261244

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26 CFR Part 54 - PENSION EXCISE TAXES | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter D › Part 54 26 CFR Part 54 - PENSION EXCISE TAXES
§ 54.4971-1 — General rules relating to excise tax on failure to meet minimum funding standards.
§ 54.4972-1 — Tax on excess contributions to plans benefiting self-employed individuals.
§ 54.4974-1 — Excise tax on accumulations in individual retirement accounts or annuities.
§ 54.4974-2 — 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.
§ 54.4981A-1T — Tax on excess distributions and excess accumulations (temporary).
§ 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.
§ 54.6011-4 — 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.
§ 54.9801-2 — Definitions.
§ 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).
§ 54.9811-1 — Standards relating to benefits for mothers and newborns.
§ 54.9812-1T — Parity in mental health and substance use disorder benefits (temporary).
§ 54.9815-1251T — Preservation of right to maintain existing coverage (temporary).
§ 54.9815-2704T — Prohibition of preexisting condition exclusions (temporary).
§ 54.9815-2711T — No lifetime or annual limits (temporary).
§ 54.9815-2712T — Rules regarding rescissions (temporary).
§ 54.9815-2713 — Coverage of preventive health services.
§ 54.9815-2713T — Coverage of preventive health services (temporary).
§ 54.9815-2714T — Eligibility of children until at least age 26 (temporary).
§ 54.9815-2715 — Summary of benefits and coverage and uniform glossary.
§ 54.9815-2719AT — Patient protections (temporary).
§ 54.9815-2719T — Internal claims and appeals and external review processes (temporary).
§ 54.9831-1 — Special rules relating to group health plans.
§ 54.9833-1 — Effective dates.
26 U.S.C. 7805, unless otherwise noted.
Section 54.4974-2 also issued under 26 U.S.C. 4974;
Section 54.4981A-1T also issued under 26 U.S.C. 4981A;
Section 54.4980B-1 also issued under 26 U.S.C. 4980B;
Section 54.4980B-2 also issued under 26 U.S.C. 4980B;
Section 54.4980B-3 also issued under 26 U.S.C. 4980B;
Section 54.4980B-4 also issued under 26 U.S.C. 4980B;
Section 54.4980B-5 also issued under 26 U.S.C. 4980B;
Section 54.4980B-6 also issued under 26 U.S.C. 4980B;
Section 54.4980B-7 also issued under 26 U.S.C. 4980B;
Section 54.4980B-8 also issued under 26 U.S.C. 4980B;
Section 54.4980B-9 also issued under 26 U.S.C. 4980B;
Section 54.4980B-10 also issued under 26 U.S.C. 4980B;
Section 54.4980F-1 also issued under 26 U.S.C. 4980F;
Section 54.4980G-1 also issued under 26 U.S.C. 4980G;
Section 54.4980G-2 also issued under 26 U.S.C. 4980G;
Section 54.4980G-3 also issued under 26 U.S.C. 4980G;
Section 54.4980G-4 also issued under 26 U.S.C. 4980G;
Section 54.4980G-5 also issued under 26 U.S.C. 4980G;
Section 54.4980G-6 also issued under 26 U.S.C. 4980G;
Section 54.4980G-7 also issued under 26 U.S.C. 4980G;
Section 54.6060-1 also issued under 26 U.S.C. 6060(a);
Section 54.6081-1 also issued under 26 U.S.C. 6081(a);
Section 54.6109-1 also issued under 26 U.S.C. 6109(a);
Section 54.6109-2 also issued under 26 U.S.C. 6109(a);
Section 54.6695-1 also issued under 26 U.S.C. 6695(b);
Section 54.9801-1 also issued under 26 U.S.C. 9833;
Section 54.9801-2 also issued under 26 U.S.C. 9833;
Section 54.9801-3 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3), and 9833;
Section 54.9801-4 also issued under 26 U.S.C. 9801(c)(1)(I) and 9833;
Section 54.9801-5 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3); and 9833.
Section 54.9801-6 also issued under 26 U.S.C. 9833;
Section 54.9802-1 also issued under 26 U.S.C. 9833;
Section 54.9802-2 also issued under 26 U.S.C. 9833;
Section 54.9802-3T also issued under 26 U.S.C. 9833;
Section 54.9811-1 also issued under 26 U.S.C. 9833;
Section 54.9812-1T also issued under 26 U.S.C. 9833;
Section 54.9815-1251T also issued under 26 U.S.C. 9833;
Section 54.9815-2704T also issued under 26 U.S.C. 9833;
Section 54.9815-2711T also issued under 26 U.S.C. 9833;
Section 54.9815-2712T also issued under 26 U.S.C. 9833;
Section 54.9815-2713 also issued under 26 U.S.C. 9833.
Section 54.9815-2713T also issued under 26 U.S.C. 9833;
Section 54.9815-2714T also issued under 26 U.S.C. 9833;
Section 54.9815-2715 also issued under 26 U.S.C. 9833.
Section 54.9815-2719AT also issued under 26 U.S.C. 9833;
Section 54.9815-2719T also issued under 26 U.S.C. 9833;
Section 54.9831-1 also issued under 26 U.S.C. 9833;
Section 54.9833-1 also issued under 26 U.S.C. 9833.