Treasury Regulations, Subchapter D, Part 54 - Index

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Subchapter D - Miscellaneous Excise Taxes

Part 54 PENSION EXCISE TAXES

Sec. 54.4971-1 General rules relating to excise tax on failure to meet minimum funding standards

Sec. 54.4972-1 Tax on excess contributions to plans benefiting self-employed individuals

Sec. 54.4974-1 Excise tax on accumulations in individual retirement accounts or annuities

Sec. 54.4974-2 Excise tax on accumulations in qualified retirement plans

Sec. 54.4975-1 General rules relating to excise tax on prohibited transactions

Sec. 54.4975-6 Statutory exemptions for office space or services and certain transactions involving financial institutions

Sec. 54.4975-7 Other statutory exemptions

Sec. 54.4975-9 Definition of 'fiduciary'

Sec. 54.4975-11 'ESOP' requirements

Sec. 54.4975-12 Definition of the term 'qualifying employer security'

Sec. 54.4975-14 Election to pay an excise tax for certain pre-1975 prohibited transactions

Sec. 54.4975-15 Other transitional rules

Sec. 54.4976-1T Questions and answers relating to taxes with respect to welfare benefit funds (temporary)

Sec. 54.4977-1T Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)

Sec. 54.4978-1T Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)

Sec. 54.4979-0 Excise tax on certain excess contributions and excess aggregate contributions; table of contents

Sec. 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions

Sec. 54.4980B-0 Table of contents

Sec. 54.4980B-1 COBRA in general

Sec. 54.4980B-2 Plans that must comply

Sec. 54.4980B-3 Qualified beneficiaries

Sec. 54.4980B-4 Qualifying events

Sec. 54.4980B-5 COBRA continuation coverage

Sec. 54.4980B-6 Electing COBRA continuation coverage

Sec. 54.4980B-7 Duration of COBRA continuation coverage

Sec. 54.4980B-8 Paying for COBRA continuation coverage

Sec. 54.4980B-9 Business reorganizations and employer withdrawals from multiemployer plans

Sec. 54.4980B-10 Interaction of FMLA and COBRA

Sec. 54.4980F-1 Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual

Sec. 54.4981A-1T Tax on excess distributions and excess accumulations (temporary)

Sec. 54.6011-1 General requirement of return, statement, or list

Sec. 54.6011-1T General requirement of return, statement, or list (temporary)

Sec. 54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers

Sec. 54.9801-1 Basis and scope

Sec. 54.9801-2 Definitions

Sec. 54.9801-3 Limitations on preexisting condition exclusion period

Sec. 54.9801-4 Rules relating to creditable coverage

Sec. 54.9801-5 Evidence of creditable coverage

Sec. 54.9801-6 Special enrollment periods

Sec. 54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor

Sec. 54.9802-1T Prohibiting discrimination against participants and beneficiaries based on a health factor (temporary)

Sec. 54.9811-1T Standards relating to benefits for mothers and newborns (temporary)

Sec. 54.9812-1T Parity in the application of certain limits to mental health benefits (temporary)

Sec. 54.9831-1 Special rules relating to group health plans

Sec. 54.9833-1 Effective dates