Title 26
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Title 26
Title 26
QUALIFIED PENSION, ETC., PLANS
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Title 26
18
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Taxes on failure to meet minimum funding standards
Tax on nondeductible contributions to qualified employer plans
Tax on excess contributions to certain tax-favored accounts and annuities
Excise tax on certain accumulations in qualified retirement plans
Tax on prohibited transactions
Taxes with respect to funded welfare benefit plans
Tax on certain fringe benefits provided by an employer
Tax on certain dispositions by employee stock ownership plans and certain cooperatives
Tax on certain excess contributions
Tax on certain prohibited allocations of qualified securities
Tax on reversion of qualified plan assets to employer
Failure to satisfy continuation coverage requirements of group health plans
Requirements for issuers of qualified long-term care insurance contracts
Failure to meet certain group health plan requirements
Failure of employer to make comparable Archer MSA contributions
Failure of applicable plans reducing benefit accruals to satisfy notice requirements
Failure of employer to make comparable health savings account contributions
Shared responsibility for employers regarding health coverage