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  • Sec.  4971. Taxes on failure to meet minimum funding standards.
  • Sec.  4972. Tax on nondeductible contributions to qualified employer plans.
  • Sec.  4973. Tax on excess contributions to certain tax-favored accounts and annuities.
  • Sec.  4974. Excise tax on certain accumulations in qualified retirement plans.
  • Sec.  4975. Tax on prohibited transactions.
  • Sec.  4976. Taxes with respect to funded welfare benefit plans.
  • Sec.  4977. Tax on certain fringe benefits provided by an employer.
  • Sec.  4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives.
  • Sec.  4978A, 4978B. Repealed.
  • Sec.  4979. Tax on certain excess contributions.
  • Sec.  4979A. Tax on certain prohibited allocations of qualified securities.
  • Sec.  4980. Tax on reversion of qualified plan assets to employer.
  • Sec.  4980A. Tax on excess distributions from qualified retirement plans.1
  • Sec.  4980B. Failure to satisfy continuation coverage requirements of group health plans.
  • Sec.  4980C. Requirements for issuers of qualified long-term care insurance contracts.
  • Sec.  4980D. Failure to meet certain group health plan requirements.
  • Sec.  4980E. Failure of employer to make comparable medical savings account contributions.

Footnote(s):

1 Section repealed by Pub. L. 105-34 without corresponding amendment of chapter analysis.

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(Last updated May 8, 2002)