Part 54—Pension Excise Taxes

Authority: 26 U.S.C. 7805, unless otherwise noted.
Section 54.4974–2 also issued under 26 U.S.C. 4974;
Section 54.4981A–1T also issued under 26 U.S.C. 4981A;
Section 54.4980B–1 also issued under 26 U.S.C. 4980B;
Section 54.4980B–2 also issued under 26 U.S.C. 4980B;
Section 54.4980B–3 also issued under 26 U.S.C. 4980B;
Section 54.4980B–4 also issued under 26 U.S.C. 4980B;
Section 54.4980B–5 also issued under 26 U.S.C. 4980B;
Section 54.4980B–6 also issued under 26 U.S.C. 4980B;
Section 54.4980B–7 also issued under 26 U.S.C. 4980B;
Section 54.4980B–8 also issued under 26 U.S.C. 4980B;
Section 54.4980B–9 also issued under 26 U.S.C. 4980B;
Section 54.4980B–10 also issued under 26 U.S.C. 4980B;
Section 54.4980F–1 also issued under 26 U.S.C. 4980F;
Section 54.4980G–1 also issued under 26 U.S.C. 4980G;
Section 54.4980G–2 also issued under 26 U.S.C. 4980G;
Section 54.4980G–3 also issued under 26 U.S.C. 4980G;
Section 54.4980G–4 also issued under 26 U.S.C. 4980G;
Section 54.4980G–5 also issued under 26 U.S.C. 4980G;
Section 54.4980G–6 also issued under 26 U.S.C. 4980G;
Section 54.4980G–7 also issued under 26 U.S.C. 4980G;
Section 54.4980H-3 is also issued under 26 U.S.C. 4980H(c)(4)(B);
Section 54.6060–1 also issued under 26 U.S.C. 6060(a);
Section 54.6081-1 also issued under 26 U.S.C. 6081(a);
Section 54.6109–1 also issued under 26 U.S.C. 6109(a);
Section 54.6109–2 also issued under 26 U.S.C. 6109(a);
Section 54.6011-3 also issued under 26 U.S.C. 6011.
Section 54.6695–1 also issued under 26 U.S.C. 6695(b);
Section 54.9801–1 also issued under 26 U.S.C. 9833;
Section 54.9801–2 also issued under 26 U.S.C. 9833;
Section 54.9801–3 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3), and 9833;
Section 54.9801–4 also issued under 26 U.S.C. 9801(c)(1)(I) and 9833;
Section 54.9801–5 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3); and 9833.
Section 54.9801–6 also issued under 26 U.S.C. 9833;
Section 54.9802–1 also issued under 26 U.S.C. 9833;
Section 54.9802–2 also issued under 26 U.S.C. 9833;
Section 54.9802–3T also issued under 26 U.S.C. 9833;
Section 54.9802-4 is also issued under 26 U.S.C. 9833.
Section 54.9811–1 also issued under 26 U.S.C. 9833;
Section 54.9812-1 also issued under 26 U.S.C. 9833.
Section 54.9815-1251 also issued under 26 U.S.C. 9833.
Section 54.9815–1251T also issued under 26 U.S.C. 9833;
Section 54.9815-2704 also issued under 26 U.S.C. 9833.
Section 54.9815–2704T also issued under 26 U.S.C. 9833;
Section 54.9815-2705 also issued under 26 U.S.C. 9833;
Section 54.9815-2708 is also issued under 26 U.S.C. 9833;
Section 54.9815-2711 also issued under 26 U.S.C. 9833.
Section 54.9815–2711T also issued under 26 U.S.C. 9833;
Section 54.9815-2712 also issued under 26 U.S.C. 9833.
Section 54.9815–2712T also issued under 26 U.S.C. 9833;
Section 54.9815–2713 also issued under 26 U.S.C. 9833.
Section 54.9815–2713T also issued under 26 U.S.C. 9833;
Section 54.9815-2714 also issued under 26 U.S.C. 9833.
Section 54.9815–2714T also issued under 26 U.S.C. 9833;
Section 54.9815-2715 also issued under 26 U.S.C. 9833.
Sections 54.9815-2715A1, 54.9815-2715A2, and 54.9815-2715A3 are also issued under 26 U.S.C. 9833;
Section 54.9815-2719 also issued under 26 U.S.C. 9833.
Section 54.9815-2719A also issued under 26 U.S.C. 9833.
Section 54.9815–2719AT also issued under 26 U.S.C. 9833;
Section 54.9815–2719T also issued under 26 U.S.C. 9833;
Section 54.9831–1 also issued under 26 U.S.C. 9833;
Section 54.9833–1 also issued under 26 U.S.C. 9833.

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

§54.4971(c)-1 Taxes on failure to meet minimum funding standards; definitions.

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

§54.4974-2 Excise tax on accumulations in qualified retirement plans

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

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

§54.4975-7 Other statutory exemptions

§54.4975-9 Definition of “fiduciary”.

§54.4975-11 “ESOP” requirements.

§54.4975-12 Definition of the term “qualifying employer security”.

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

§54.4975-15 Other transitional rules

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

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

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

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

§54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions

§54.4980B-0 Table of contents.

§54.4980B-1 COBRA in general

§54.4980B-2 Plans that must comply

§54.4980B-3 Qualified beneficiaries

§54.4980B-4 Qualifying events

§54.4980B-5 COBRA continuation coverage

§54.4980B-6 Electing COBRA continuation coverage

§54.4980B-7 Duration of COBRA continuation coverage

§54.4980B-8 Paying for COBRA continuation coverage

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

§54.4980B-10 Interaction of FMLA and COBRA

§54.4980D-1 Requirement of return and time for filing of the excise tax under section 4980D.

§54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.

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

§54.4980G-0 Table of contents.

§54.4980G-1 Failure of employer to make comparable health savings account contributions.

§54.4980G-2 Employer contribution defined.

§54.4980G-3 Failure of employer to make comparable health savings account contributions.

§54.4980G-4 Calculating comparable contributions.

§54.4980G-5 HSA comparability rules and cafeteria plans and waiver of excise tax.

§54.4980G-6 Special rule for contributions made to the HSAs of nonhighly compensated employees.

§54.4980G-7 Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.

§54.4980H-0 Table of contents.

§54.4980H-1 Definitions.

§54.4980H-2 Applicable large employer and applicable large employer member.

§54.4980H-3 Determining full-time employees.

§54.4980H-4 Assessable payments under section 4980H(a).

§54.4980H-5 Assessable payments under section 4980H(b).

§54.4980H-6 Administration and procedure.

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

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

§54.6011-2 General requirement of return, statement, or list.

§54.6011-3 Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.

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

§54.6060-1 Reporting requirements for tax return preparers.

§54.6061-1 Signing of returns and other documents.

§54.6071-1 Time for filing returns.

§54.6081-1 Automatic extension of time for filing returns for certain excise taxes under Chapter 43.

§54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.

§54.6107-1 Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.

§54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.

§54.6151-1 Time and place for paying of tax shown on returns.

§54.6694-1 Section 6694 penalties applicable to tax return preparer.

§54.6694-2 Penalties for understatement due to an unreasonable position.

§54.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.

§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.

§54.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.

§54.6696-1 Claims for credit or refund by tax return preparers.

§54.7701-1 Tax return preparer.

§54.9801-1 Basis and scope.

§54.9801-1T Basis and scope (temporary).

§54.9801-2 Definitions.

§54.9801-2T Definitions (temporary).

§54.9801-3 Limitations on preexisting condition exclusion period.

§54.9801-4 Rules relating to creditable coverage.

§54.9801-5 Evidence of creditable coverage.

§54.9801-6 Special enrollment periods.

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

§54.9802-2 Special rules for certain church plans.

§54.9802-3T Additional requirements prohibiting discrimination based on genetic information (temporary).

§54.9802-4 Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with ...

§54.9811-1 Standards relating to benefits for mothers and newborns.

§54.9812-1 Parity in mental health and substance use disorder benefits.

§54.9815-1251 Preservation of right to maintain existing coverage.

§54.9815-2704 Prohibition of preexisting condition exclusions.

§54.9815-2705 Prohibiting discrimination against participants and beneficiaries based on a health factor.

§54.9815-2708 Prohibition on waiting periods that exceed 90 days.

§54.9815-2711 No lifetime or annual limits.

§54.9815-2712 Rules regarding rescissions.

§54.9815-2713 Coverage of preventative health services.

§54.9815-2713A Accommodations in connection with coverage of preventive health services.

§54.9815-2713T Accommodations in connection with coverage of preventive health services.

§54.9815-2714 Eligibility of children until at least age 26.

§54.9815-2715 Summary of benefits and coverage and uniform glossary.

§54.9815-2715A1 Transparency in coverage—definitions.

§54.9815-2715A2 Transparency in coverage—required disclosures to participants and beneficiaries.

§54.9815-2715A3 Transparency in coverage—requirements for public disclosure.

§54.9815-2719 Internal claims and appeals and external review processes.

§54.9815-2719A Patient protections.

§54.9815-2719AT Patient protections (temporary).

§54.9815-2719T Internal claims and appeals and external review processes (temporary).

§54.9816-1T Basis and scope (temporary).

§54.9816-2T Applicability (temporary).

§54.9816-3T Definitions (temporary).

§54.9816-4T Preventing surprise medical bills for emergency services (temporary).

§54.9816-5T Preventing surprise medical bills for non-emergency services performed by nonparticipating providers at certain participating facilities (temporary).

§54.9816-6 Methodology for calculating qualifying payment amount.

§54.9816-6T Methodology for calculating qualifying payment amount (temporary).

§54.9816-7T Complaints process for surprise medical bills regarding group health plans (temporary).

§54.9816-8 Independent dispute resolution process.

§54.9816-8T Independent dispute resolution process (temporary).

§54.9817-1T Preventing surprise medical bills for air ambulance services (temporary).

§54.9817-2 Independent dispute resolution process for air ambulance services

§54.9817-2T Independent dispute resolution process for air ambulance services (temporary).

§54.9822-1T Choice of health care professional (temporary).

§54.9825-1T Basis and scope (temporary).

§54.9825-2T Applicability (temporary).

§54.9825-3T Definitions (temporary).

§54.9825-4T Reporting requirements related to prescription drug and health care spending (temporary).

§54.9825-5T Aggregate reporting (temporary).

§54.9825-6T Required information (temporary).

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

§54.9833-1 Applicability dates.

[73 FR 62419, Oct. 20, 2008; 73 FR 78458, Dec. 22, 2008; 73 FR 5106, Jan. 29, 2009; 74 FR 45997, Sept. 8, 2009; 74 FR 51678, Oct. 7, 2009; 75 FR 34558, June 17, 2010; 75 FR 37222, June 28, 2010; 75 FR 41756, July 19, 2010; 75 FR 43350, July 23, 2010; 76 FR 36999, June 24, 2011; 77 FR 8697, Feb. 14, 2012; 77 FR 8729, Feb. 15, 2012; 78 FR 33176, June 3, 2013; 78 FR 68266, Nov. 13, 2013; 79 FR 8577, Feb. 12, 2014; 79 FR 10303, Feb. 24, 2014; 80 FR 72238, Nov. 18, 2015; 84 FR 28984, June 20, 2019]