26 CFR Part 54
123 sections.
- § 54.4971-1General rules relating to excise tax on failure to meet minimum funding standards
- § 54.4971(c)-1Taxes on failure to meet minimum funding standards; definitions
- § 54.4974-1Excise tax on accumulations in qualified retirement plans
- § 54.4975-1General rules relating to excise tax on prohibited transactions
- § 54.4975-11“ESOP” requirements
- § 54.4975-12Definition of the term “qualifying employer security”
- § 54.4975-14Election to pay an excise tax for certain pre-1975 prohibited transactions
- § 54.4975-15Other transitional rules
- § 54.4975-6Statutory exemptions for office space or services and certain transactions involving financial institutions
- § 54.4975-7Other statutory exemptions
- § 54.4975-9Definition of “fiduciary”
- § 54.4976-1TQuestions and answers relating to taxes with respect to welfare benefit funds (temporary)
- § 54.4977-1TQuestions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)
- § 54.4978-1TQuestions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)
- § 54.4979-0Excise tax on certain excess contributions and excess aggregate contributions; table of contents
- § 54.4979-1Excise tax on certain excess contributions and excess aggregate contributions
- § 54.4980B-0Table of contents
- § 54.4980B-1COBRA in general
- § 54.4980B-10Interaction of FMLA and COBRA
- § 54.4980B-2Plans that must comply
- § 54.4980B-3Qualified beneficiaries
- § 54.4980B-4Qualifying events
- § 54.4980B-5COBRA continuation coverage
- § 54.4980B-6Electing COBRA continuation coverage
- § 54.4980B-7Duration of COBRA continuation coverage
- § 54.4980B-8Paying for COBRA continuation coverage
- § 54.4980B-9Business reorganizations and employer withdrawals from multiemployer plans
- § 54.4980D-1Requirement of return and time for filing of the excise tax under section 4980D
- § 54.4980E-1Requirement of return and time for filing of the excise tax under section 4980E
- § 54.4980F-1Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual
- § 54.4980G-0Table of contents
- § 54.4980G-1Failure of employer to make comparable health savings account contributions
- § 54.4980G-2Employer contribution defined
- § 54.4980G-3Failure of employer to make comparable health savings account contributions
- § 54.4980G-4Calculating comparable contributions
- § 54.4980G-5HSA comparability rules and cafeteria plans and waiver of excise tax
- § 54.4980G-6Special rule for contributions made to the HSAs of nonhighly compensated employees
- § 54.4980G-7Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012
- § 54.4980H-0Table of contents
- § 54.4980H-1Definitions
- § 54.4980H-2Applicable large employer and applicable large employer member
- § 54.4980H-3Determining full-time employees
- § 54.4980H-4Assessable payments under section 4980H(a)
- § 54.4980H-5Assessable payments under section 4980H(b)
- § 54.4980H-6Administration and procedure
- § 54.6011-1General requirement of return, statement, or list
- § 54.6011-1TGeneral requirement of return, statement, or list (temporary)
- § 54.6011-2General requirement of return, statement, or list
- § 54.6011-3Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans
- § 54.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers
- § 54.6060-1Reporting requirements for tax return preparers
- § 54.6061-1Signing of returns and other documents
- § 54.6071-1Time for filing returns
- § 54.6081-1Automatic extension of time for filing returns for certain excise taxes under Chapter 43
- § 54.6091-1Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G
- § 54.6107-1Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record
- § 54.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund filed
- § 54.6151-1Time and place for paying of tax shown on returns
- § 54.6694-1Section 6694 penalties applicable to tax return preparer
- § 54.6694-2Penalties for understatement due to an unreasonable position
- § 54.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
- § 54.6694-4Extension 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
- § 54.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons
- § 54.6696-1Claims for credit or refund by tax return preparers
- § 54.7701-1Tax return preparer
- § 54.9801-1Basis and scope
- § 54.9801-1TBasis and scope (temporary)
- § 54.9801-2Definitions
- § 54.9801-2TDefinitions (temporary)
- § 54.9801-3Limitations on preexisting condition exclusion period
- § 54.9801-4Rules relating to creditable coverage
- § 54.9801-5Evidence of creditable coverage
- § 54.9801-6Special enrollment periods
- § 54.9802-1Prohibiting discrimination against participants and beneficiaries based on a health factor
- § 54.9802-2Special rules for certain church plans
- § 54.9802-3TAdditional requirements prohibiting discrimination based on genetic information (temporary)
- § 54.9802-4Special 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
- § 54.9811-1Standards relating to benefits for mothers and newborns
- § 54.9812-1Parity in mental health and substance use disorder benefits
- § 54.9812-2Nonquantitative treatment limitation comparative analysis requirements
- § 54.9815-1251Preservation of right to maintain existing coverage
- § 54.9815-2704Prohibition of preexisting condition exclusions
- § 54.9815-2705Prohibiting discrimination against participants and beneficiaries based on a health factor
- § 54.9815-2708Prohibition on waiting periods that exceed 90 days
- § 54.9815-2711No lifetime or annual limits
- § 54.9815-2712Rules regarding rescissions
- § 54.9815-2713Coverage of preventive health services
- § 54.9815-2713AAccommodations in connection with coverage of preventive health services
- § 54.9815-2713TCoverage of preventive health services (temporary)
- § 54.9815-2714Eligibility of children until at least age 26
- § 54.9815-2715Summary of benefits and coverage and uniform glossary
- § 54.9815-2715A1Transparency in coverage—definitions
- § 54.9815-2715A2Transparency in coverage—required disclosures to participants and beneficiaries
- § 54.9815-2715A3Transparency in coverage—requirements for public disclosure
- § 54.9815-2719Internal claims and appeals and external review processes
- § 54.9815-2719APatient protections
- § 54.9815-2719ATPatient protections (temporary)
- § 54.9815-2719TInternal claims and appeals and external review processes (temporary)
- § 54.9816-1TBasis and scope (temporary)
- § 54.9816-2TApplicability (temporary)
- § 54.9816-3xxx
- § 54.9816-3TDefinitions (temporary)
- § 54.9816-4TPreventing surprise medical bills for emergency services (temporary)
- § 54.9816-5TPreventing surprise medical bills for non-emergency services performed by nonparticipating providers at certain participating facilities (temporary)
- § 54.9816-6Methodology for calculating qualifying payment amount
- § 54.9816-6Axxx
- § 54.9816-6TMethodology for calculating qualifying payment amount (temporary)
- § 54.9816-7TComplaints process for surprise medical bills regarding group health plans (temporary)
- § 54.9816-8Independent dispute resolution process
- § 54.9816-8TIndependent dispute resolution process (temporary)
- § 54.9816-9xxx
- § 54.9817-1TPreventing surprise medical bills for air ambulance services (temporary)
- § 54.9817-2Independent dispute resolution process for air ambulance services
- § 54.9817-2TIndependent dispute resolution process for air ambulance services (temporary)
- § 54.9822-1TChoice of health care professional (temporary)
- § 54.9825-1TBasis and scope (temporary)
- § 54.9825-2TApplicability (temporary)
- § 54.9825-3TDefinitions (temporary)
- § 54.9825-4TReporting requirements related to prescription drug and health care spending (temporary)
- § 54.9825-5TAggregate reporting (temporary)
- § 54.9825-6TRequired information (temporary)
- § 54.9831-1Special rules relating to group health plans
- § 54.9833-1Applicability dates
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.