§ 4971. Taxes on failure to meet minimum funding standards
§ 4972. Tax on nondeductible contributions to qualified employer plans
§ 4973. Tax on excess contributions to certain tax-favored accounts and annuities
§ 4974. Excise tax on certain accumulations in qualified retirement plans
§ 4975. Tax on prohibited transactions
§ 4976. Taxes with respect to funded welfare benefit plans
§ 4977. Tax on certain fringe benefits provided by an employer
§ 4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives
[§ 4978A. Repealed.]
[§ 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 Repealed.]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 Repealed.]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
§ 4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements
§ 4980G. Failure of employer to make comparable health savings account contributions
