Internal Revenue Code · 26 U.S.C.
§ 4980A. Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4980A
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 4 other regulations
Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 4 regulations not issued under it
Where it sits in the Code
Nearby sections
- § 4978B Repealed
- § 4979 Tax on certain excess contributions
- § 4979A Tax on certain prohibited allocations of qualified securities
- § 4980 Tax on reversion of qualified plan assets to employer
- § 4980A Repealed
- § 4980B Failure to satisfy continuation coverage requirements of group health plans
- § 4980C Requirements for issuers of qualified long-term care insurance contracts
- § 4980D Failure to meet certain group health plan requirements
- § 4980E Failure of employer to make comparable Archer MSA contributions
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 99–514, title XI, § 1133(a), Oct. 22, 1986, 100 Stat. 2481, § 4981A; renumbered § 4980A and amended Pub. L. 100–647, title I, § 1011A(g)(1)(A), (2)–(6), (9), Nov. 10, 1988, 102 Stat. 3479–3482; Pub. L. 102–318, title V, § 521(b)(42), July 3, 1992, 106 Stat. 313; Pub. L. 104–188, title I, §§ 1401(b)(12), 1452(b), Aug. 20, 1996, 110 Stat. 1789, 1816, related to tax on excess distributions from qualified retirement plans.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 105–34, title X, § 1073(c), Aug. 5, 1997, 111 Stat. 948, provided that:
“(1) Excess distribution tax repeal.— Except as provided in paragraph (2), the repeal made by subsection (a) [repealing this section] shall apply to excess distributions received after December 31, 1996.“(2) Excess retirement accumulation tax repeal.— The repeal made by subsection (a) with respect to section 4980A(d) of the Internal Revenue Code of 1986 and the amendments made by subsection (b) [amending sections 691, 2013, 2053, and 6018 of this title] shall apply to estates of decedents dying after December 31, 1996.”