Chapter 43 – Qualified Pension, Etc., Plans

Qualified Pension, Etc., Plans

Pathway

Title 26 > Subtitle D > Chapter 43

Details

• Reference: Chapter 43
• Legend: Qualified Pension, Etc., Plans
• USCode Year: 2013

Provision Content

Amendments

2010—Pub. L. 111–148, title I, §1513(b), title IX, §9001(b), Mar. 23, 2010, 124 Stat. 256, 853, added items 4980H and 4980I.

2003—Pub. L. 108–173, title XII, §1201(d)(4)(B), Dec. 8, 2003, 117 Stat. 2478, added item 4980G.

2002—Pub. L. 107–147, title IV, §417(17)(B), Mar. 9, 2002, 116 Stat. 56, substituted Archer MSA contributions for medical savings account contributions in item 4980E.

2001—Pub. L. 107–16, title VI, §659(a)(2), June 7, 2001, 115 Stat. 139, added item 4980F.

1998—Pub. L. 105–206, title VI, §6023(18)(B), July 22, 1998, 112 Stat. 825, substituted certain tax-favored accounts and annuities for individual retirement accounts, certain section 403(b) contracts, and certain individual retirement annuities in item 4973.

1996—Pub. L. 104–191, title III, §§301(c)(4)(B), 326(b), title IV, §402(b), Aug. 21, 1996, 110 Stat. 2050, 2066, 2087, added items 4980C, 4980D, and 4980E.

Pub. L. 104–188, title I, §1602(b)(5)(B), Aug. 20, 1996, 110 Stat. 1834, struck out item 4978B Tax on disposition of employer securities to which section 133 applied.

1989—Pub. L. 101–239, title VII, §§7301(d)(2), 7304(a)(2)(C)(iii), Dec. 19, 1989, 103 Stat. 2348, 2353, struck out item 4978A Tax on certain dispositions of employer securities to which section 2057 applied and added item 4978B.

1988—Pub. L. 100–647, title I, §1011A(g)(1)(B), title III, §3011(c), Nov. 10, 1988, 102 Stat. 3479, 3625, redesignated item 4981A as 4980A and added item 4980B.

1987—Pub. L. 100–203, title X, §10413(b)(2), Dec. 22, 1987, 101 Stat. 1330–438, added item 4978A.

1986—Pub. L. 99–514, title XI, §§1117(b)(2), 1121(a)(2), 1131(c)(2), 1132(b), 1133(b), title XVIII, §§1854(a)(9)(C), 1899A(75), Oct. 22, 1986, 100 Stat. 2462, 2465, 2478, 2480, 2483, 2877, 2963, added item 4972, inserted section in item 4973, substituted Excise tax on certain accumulations in qualified retirement plans for Tax on certain accumulations in individual retirement accounts in item 4974, struck out and allocations after certain dispositions in item 4978, and added items 4979, 4979A, 4980, and 4981A.

1984—Pub. L. 98–369, div. A, title IV, §491(d)(56), title V, §§511(c)(2), 531(e)(2), 545(b), July 18, 1984, 98 Stat. 852, 862, 886, 896, substituted and certain individual retirement annuities for certain individual retirement annuities, and certain retirement bonds in item 4973 and added items 4976 to 4978.

1982—Pub. L. 97–248, title II, §237(c)(2), Sept. 3, 1982, 96 Stat. 511, struck out item 4972 Tax on excess contributions for self-employed individuals.

1974—Pub. L. 93–406, title II, §§1013(b), 2001(f)(2), 2002(h)(3), Sept. 2, 1974, 88 Stat. 920, 957, 970, added chapter heading and analysis of sections 4971 to 4975.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-4945 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-4945, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

26-U.S.C.-431 in the Legal Encyclopedia: Pension

In this entry about 26-U.S.C.-431, find legal reference material, bibliographies and premiere content related to pension in the American Encyclopedia of Law, presenting a comprehensive view of the United States pension-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle D/Chapter 43/Section 4971 – Taxes On Failure to Meet Minimum Funding Standards
• Title 26/Subtitle D/Chapter 43/Section 4972 – Tax On Nondeductible Contributions to Qualified Employer Plans
• Title 26/Subtitle D/Chapter 43/Section 4973 – Tax On Excess Contributions to Certain Tax-Favored Accounts and Annuities
• Title 26/Subtitle D/Chapter 43/Section 4974 – Excise Tax On Certain Accumulations In Qualified Retirement Plans
• Title 26/Subtitle D/Chapter 43/Section 4975 – Tax On Prohibited Transactions
• Title 26/Subtitle D/Chapter 43/Section 4976 – Taxes With Respect to Funded Welfare Benefit Plans
• Title 26/Subtitle D/Chapter 43/Section 4977 – Tax On Certain Fringe Benefits Provided By An Employer
• Title 26/Subtitle D/Chapter 43/Section 4978 – Tax On Certain Dispositions By Employee Stock Ownership Plans and Certain Cooperatives
• Title 26/Subtitle D/Chapter 43/Section 4978A – [Repealed. Pub. L. 101-239, Title VII, §7304(A)(2)(C)(I), Dec. 19, 1989, 103 Stat. 2353]
• Title 26/Subtitle D/Chapter 43/Section 4978B – [Repealed. Pub. L. 104-188, Title I, §1602(B)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
• Title 26/Subtitle D/Chapter 43/Section 4979 – Tax On Certain Excess Contributions
• Title 26/Subtitle D/Chapter 43/Section 4979A – Tax On Certain Prohibited Allocations of Qualified Securities
• Title 26/Subtitle D/Chapter 43/Section 4980 – Tax On Reversion of Qualified Plan Assets to Employer
• Title 26/Subtitle D/Chapter 43/Section 4980A – [Repealed. Pub. L. 105-34, Title X, §1073(A), Aug. 5, 1997, 111 Stat. 948]
• Title 26/Subtitle D/Chapter 43/Section 4980B – Failure to Satisfy Continuation Coverage Requirements of Group Health Plans
• Title 26/Subtitle D/Chapter 43/Section 4980C – Requirements For Issuers of Qualified Long-Term Care Insurance Contracts
• Title 26/Subtitle D/Chapter 43/Section 4980D – Failure to Meet Certain Group Health Plan Requirements
• Title 26/Subtitle D/Chapter 43/Section 4980E – Failure of Employer to Make Comparable Archer Msa Contributions
• Title 26/Subtitle D/Chapter 43/Section 4980F – Failure of Applicable Plans Reducing Benefit Accruals to Satisfy Notice Requirements
• Title 26/Subtitle D/Chapter 43/Section 4980G – Failure of Employer to Make Comparable Health Savings Account Contributions
• Title 26/Subtitle D/Chapter 43/Section 4980H – Shared Responsibility For Employers Regarding Health Coverage
• Title 26/Subtitle D/Chapter 43/Section 4980I – Excise Tax On High Cost Employer-Sponsored Health Coverage