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Internal Revenue Code · 26 U.S.C.

Chapter 43. QUALIFIED PENSION, ETC., PLANS

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. § 4971 Taxes on failure to meet minimum funding standards
  2. § 4972 Tax on nondeductible contributions to qualified employer plans
  3. § 4973 Tax on excess contributions to certain tax-favored accounts and annuities
  4. § 4974 Excise tax on certain accumulations in qualified retirement plans
  5. § 4975 Tax on prohibited transactions
  6. § 4976 Taxes with respect to funded welfare benefit plans
  7. § 4977 Tax on certain fringe benefits provided by an employer
  8. § 4978 Tax on certain dispositions by employee stock ownership plans and certain cooperatives
  9. § 4978A Repealed
  10. § 4978B Repealed
  11. § 4979 Tax on certain excess contributions
  12. § 4979A Tax on certain prohibited allocations of qualified securities
  13. § 4980 Tax on reversion of qualified plan assets to employer
  14. § 4980A Repealed
  15. § 4980B Failure to satisfy continuation coverage requirements of group health plans
  16. § 4980C Requirements for issuers of qualified long-term care insurance contracts
  17. § 4980D Failure to meet certain group health plan requirements
  18. § 4980E Failure of employer to make comparable Archer MSA contributions
  19. § 4980F Failure of applicable plans reducing benefit accruals to satisfy notice requirements
  20. § 4980G Failure of employer to make comparable health savings account contributions
  21. § 4980H Shared responsibility for employers regarding health coverage
  22. § 4980I Repealed