Part 54 - PENSION EXCISE TAXES

Section 54.4971-1 - General rules relating to excise tax on failure to meet minimum funding standards
Section 54.4974-1 - Excise tax on accumulations in qualified retirement plans
Section 54.4974-2 - [Removed]
Section 54.4975-1 - General rules relating to excise tax on prohibited transactions
Section 54.4975-6 - Statutory exemptions for office space or services and certain transactions involving financial institutions
Section 54.4975-7 - Other statutory exemptions
Section 54.4975-9 - Definition of "fiduciary"
Section 54.4975-11 - "ESOP" requirements
Section 54.4975-12 - Definition of the term "qualifying employer security"
Section 54.4975-14 - Election to pay an excise tax for certain pre-1975 prohibited transactions
Section 54.4975-15 - Other transitional rules
Section 54.4976-1T - Questions and answers relating to taxes with respect to welfare benefit funds (temporary)
Section 54.4977-1T - Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)
Section 54.4978-1T - Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)
Section 54.4979-0 - Excise tax on certain excess contributions and excess aggregate contributions; table of contents
Section 54.4979-1 - Excise tax on certain excess contributions and excess aggregate contributions
Section 54.4980B-0 - Table of contents
Section 54.4980B-1 - COBRA in general
Section 54.4980B-2 - Plans that must comply
Section 54.4980B-3 - Qualified beneficiaries
Section 54.4980B-4 - Qualifying events
Section 54.4980B-5 - COBRA continuation coverage
Section 54.4980B-6 - Electing COBRA continuation coverage
Section 54.4980B-7 - Duration of COBRA continuation coverage
Section 54.4980B-8 - Paying for COBRA continuation coverage
Section 54.4980B-9 - Business reorganizations and employer withdrawals from multiemployer plans
Section 54.4980B-10 - Interaction of FMLA and COBRA
Section 54.4980D-1 - Requirement of return and time for filing of the excise tax under section 4980D
Section 54.4980E-1 - Requirement of return and time for filing of the excise tax under section 4980E
Section 54.4980F-1 - Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual
Section 54.4980G-0 - Table of contents
Section 54.4980G-1 - Failure of employer to make comparable health savings account contributions
Section 54.4980G-2 - Employer contribution defined
Section 54.4980G-3 - Failure of employer to make comparable health savings account contributions
Section 54.4980G-4 - Calculating comparable contributions
Section 54.4980G-5 - HSA comparability rules and cafeteria plans and waiver of excise tax
Section 54.4980G-6 - Special rule for contributions made to the HSAs of nonhighly compensated employees
Section 54.4980G-7 - Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012
Section 54.4980H-0 - Table of contents
Section 54.4980H-1 - Definitions
Section 54.4980H-2 - Applicable large employer and applicable large employer member
Section 54.4980H-3 - Determining full-time employees
Section 54.4980H-4 - Assessable payments under section 4980H(a)
Section 54.4980H-5 - Assessable payments under section 4980H(b)
Section 54.4980H-6 - Administration and procedure
Section 54.6011-1 - General requirement of return, statement, or list
Section 54.6011-1T - General requirement of return, statement, or list (temporary)
Section 54.6011-2 - General requirement of return, statement, or list
Section 54.6011-3 - Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans
Section 54.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers
Section 54.6060-1 - Reporting requirements for tax return preparers
Section 54.6061-1 - Signing of returns and other documents
Section 54.6071-1 - Time for filing returns
Section 54.6081-1 - Automatic extension of time for filing returns for certain excise taxes under Chapter 43
Section 54.6091-1 - Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G
Section 54.6107-1 - Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record
Section 54.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed
Section 54.6151-1 - Time and place for paying of tax shown on returns
Section 54.6694-1 - Section 6694 penalties applicable to tax return preparer
Section 54.6694-2 - Penalties for understatement due to an unreasonable position
Section 54.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct
Section 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
Section 54.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons
Section 54.6696-1 - Claims for credit or refund by tax return preparers
Section 54.7701-1 - Tax return preparer
Section 54.9801-1 - Basis and scope
Section 54.9801-1T - Basis and scope (temporary)
Section 54.9801-2 - Definitions
Section 54.9801-2T - Definitions (temporary)
Section 54.9801-3 - Limitations on preexisting condition exclusion period
Section 54.9801-4 - Rules relating to creditable coverage
Section 54.9801-5 - Evidence of creditable coverage
Section 54.9801-6 - Special enrollment periods
Section 54.9802-1 - Prohibiting discrimination against participants and beneficiaries based on a health factor
Section 54.9802-2 - Special rules for certain church plans
Section 54.9802-3T - Additional requirements prohibiting discrimination based on genetic information (temporary)
Section 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
Section 54.9811-1 - Standards relating to benefits for mothers and newborns
Section 54.9812-1 - [Effective 11/22/2024] Parity in mental health and substance use disorder benefits
Section 54.9812-1 - [Effective until 11/22/2024] Parity in mental health and substance use disorder benefits
Section 54.9812-2 - [Effective 11/22/2024] Nonquantitative treatment limitation comparative analysis requirements
Section 54.9815-1251 - Preservation of right to maintain existing coverage
Section 54.9815-2704 - Prohibition of preexisting condition exclusions
Section 54.9815-2705 - Prohibiting discrimination against participants and beneficiaries based on a health factor
Section 54.9815-2708 - Prohibition on waiting periods that exceed 90 days
Section 54.9815-2711 - No lifetime or annual limits
Section 54.9815-2712 - Rules regarding rescissions
Section 54.9815-2713 - Coverage of preventive health services
Section 54.9815-2713A - Accommodations in connection with coverage of preventive health services
Section 54.9815-2713T - Coverage of preventive health services (temporary)
Section 54.9815-2714 - Eligibility of children until at least age 26
Section 54.9815-2715 - Summary of benefits and coverage and uniform glossary
Section 54.9815-2715A1 - Transparency in coverage-definitions
Section 54.9815-2715A2 - Transparency in coverage-required disclosures to participants and beneficiaries
Section 54.9815-2715A3 - Transparency in coverage-requirements for public disclosure
Section 54.9815-2719 - Internal claims and appeals and external review processes
Section 54.9815-2719A - Patient protections
Section 54.9815-2719AT - Patient protections (temporary)
Section 54.9815-2719T - Internal claims and appeals and external review processes (temporary)
Section 54.9816-1T - Basis and scope (temporary)
Section 54.9816-2T - Applicability (temporary)
Section 54.9816-3T - Definitions (temporary)
Section 54.9816-4T - Preventing surprise medical bills for emergency services (temporary)
Section 54.9816-5T - Preventing surprise medical bills for non-emergency services performed by nonparticipating providers at certain participating facilities (temporary)
Section 54.9816-6 - Methodology for calculating qualifying payment amount
Section 54.9816-6T - Methodology for calculating qualifying payment amount (temporary)
Section 54.9816-7T - Complaints process for surprise medical bills regarding group health plans (temporary)
Section 54.9816-8 - Independent dispute resolution process
Section 54.9816-8T - Independent dispute resolution process (temporary)
Section 54.9817-1T - Preventing surprise medical bills for air ambulance services (temporary)
Section 54.9817-2 - Independent dispute resolution process for air ambulance services
Section 54.9817-2T - Independent dispute resolution process for air ambulance services (temporary)
Section 54.9822-1T - Choice of health care professional (temporary)
Section 54.9825-1T - Basis and scope (temporary)
Section 54.9825-2T - Applicability (temporary)
Section 54.9825-3T - Definitions (temporary)
Section 54.9825-4T - Reporting requirements related to prescription drug and health care spending (temporary)
Section 54.9825-5T - Aggregate reporting (temporary)
Section 54.9825-6T - Required information (temporary)
Section 54.9831-1 - Special rules relating to group health plans
Section 54.9833-1 - Applicability dates
Section 54.4971(c)-1 - Taxes on failure to meet minimum funding standards; definitions