Title 26, Part 54 — Pension Excise Taxes

General rules relating to excise tax on failure to meet minimum funding standards.

Taxes on failure to meet minimum funding standards; definitions.

Excise tax on accumulations in qualified retirement plans.

General rules relating to excise tax on prohibited transactions.

Statutory exemptions for office space or services and certain transactions involving financial institutions.

Other statutory exemptions.

Definition of “fiduciary”.

“ESOP” requirements.

Definition of the term “qualifying employer security”.

Election to pay an excise tax for certain pre-1975 prohibited transactions.

Other transitional rules.

Questions and answers relating to taxes with respect to welfare benefit funds (temporary).

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

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

Excise tax on certain excess contributions and excess aggregate contributions; table of contents.

Excise tax on certain excess contributions and excess aggregate contributions.

Table of contents.

COBRA in general.

Plans that must comply.

Qualified beneficiaries.

Qualifying events.

COBRA continuation coverage.

Electing COBRA continuation coverage.

Duration of COBRA continuation coverage.

Paying for COBRA continuation coverage.

Business reorganizations and employer withdrawals from multiemployer plans.

Interaction of FMLA and COBRA.

Requirement of return and time for filing of the excise tax under section 4980D.

Requirement of return and time for filing of the excise tax under section 4980E.

Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.

Table of contents.

Failure of employer to make comparable health savings account contributions.

Employer contribution defined.

Failure of employer to make comparable health savings account contributions.

Calculating comparable contributions.

HSA comparability rules and cafeteria plans and waiver of excise tax.

Special rule for contributions made to the HSAs of nonhighly compensated employees.

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

Table of contents.

Definitions.

Applicable large employer and applicable large employer member.

Determining full-time employees.

Assessable payments under section 4980H(a).

Assessable payments under section 4980H(b).

Administration and procedure.

General requirement of return, statement, or list.

General requirement of return, statement, or list (temporary).

General requirement of return, statement, or list.

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

Requirement of statement disclosing participation in certain transactions by taxpayers.

Reporting requirements for tax return preparers.

Signing of returns and other documents.

Time for filing returns.

Automatic extension of time for filing returns for certain excise taxes under Chapter 43.

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

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

Tax return preparers furnishing identifying numbers for returns or claims for refund filed.

Time and place for paying of tax shown on returns.

Section 6694 penalties applicable to tax return preparer.

Penalties for understatement due to an unreasonable position.

Penalty for understatement due to willful, reckless, or intentional conduct.

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.

Other assessable penalties with respect to the preparation of tax returns for other persons.

Claims for credit or refund by tax return preparers.

Tax return preparer.

Basis and scope.

Basis and scope (temporary).

Definitions.

Definitions (temporary).

Limitations on preexisting condition exclusion period.

Rules relating to creditable coverage.

Evidence of creditable coverage.

Special enrollment periods.

Prohibiting discrimination against participants and beneficiaries based on a health factor.

Special rules for certain church plans.

Additional requirements prohibiting discrimination based on genetic information (temporary).

Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Coverage and Medicare and Prohibiting Discrimination In HRAs and Other Account-Based Group Health Plans.

Standards relating to benefits for mothers and newborns.

Parity in mental health and substance use disorder benefits.

Nonquantitative treatment limitation comparative analysis requirements.

Preservation of right to maintain existing coverage.

Prohibition of preexisting condition exclusions.

Prohibiting discrimination against participants and beneficiaries based on a health factor.

Prohibition on waiting periods that exceed 90 days.

No lifetime or annual limits.

Rules regarding rescissions.

Coverage of preventive health services.

Coverage of preventive health services (temporary).

Accommodations in connection with coverage of preventive health services.

Eligibility of children until at least age 26.

Summary of benefits and coverage and uniform glossary.

Transparency in coverage—definitions.

Transparency in coverage—required disclosures to participants and beneficiaries.

Transparency in coverage—requirements for public disclosure.

Internal claims and appeals and external review processes.

Internal claims and appeals and external review processes (temporary).

Patient protections.

Patient protections (temporary).

Basis and scope (temporary).

Applicability (temporary).

Definitions (temporary).

Preventing surprise medical bills for emergency services (temporary).

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

Methodology for calculating qualifying payment amount.

Methodology for calculating qualifying payment amount (temporary).

Complaints process for surprise medical bills regarding group health plans (temporary).

Independent dispute resolution process.

Independent dispute resolution process (temporary).

Preventing surprise medical bills for air ambulance services (temporary).

Independent dispute resolution process for air ambulance services.

Independent dispute resolution process for air ambulance services (temporary).

Choice of health care professional (temporary).

Basis and scope (temporary).

Applicability (temporary).

Definitions (temporary).

Reporting requirements related to prescription drug and health care spending (temporary).

Aggregate reporting (temporary).

Required information (temporary).

Special rules relating to group health plans.

Applicability dates.