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Treasury Regulations (26 C.F.R.)

26 CFR § 54.4979-0

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

Official textecfr.govlast amended

This section contains the captions that appear in § 54.4979.

§ 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions.

(a) In general.

(1) General rule.

(2) Liability for tax.

(3) Due date and form for payment of tax.

(4) Special rule for simplified employee pensions.

(b) Definitions.

(1) Excess aggregate contributions.

(2) Excess contributions.

(3) Plan.

(c) No tax when excess distributed within 2 1/2 months of close of year or additional employer contributions made.

(1) General rule.

(2) Tax treatment of distributions.

(3) Income.

(4) Example.

(d) Effective date.

(1) General rule.

(2) Section 403(b) annuity contracts.

(3) Collectively bargained plans and plans of state or local governments.

(4) Plan years beginning before January 1, 1992.

[T.D. 8357, 56 FR 40550, Aug. 15, 1991; 57 FR 10290, Mar. 25, 1992, as amended by T.D. 8581, 59 FR 66181, Dec. 23, 1994]

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In this part (40 sections)
  1. 54.4971-1 · General rules relating to excise tax on failure to meet…
  2. 54.4971(c)-1 · (c)-1 Taxes on failure to meet minimum funding…
  3. 54.4974-1 · Excise tax on accumulations in qualified retirement plans.
  4. 54.4975-1 · General rules relating to excise tax on prohibited…
  5. 54.4975-6 · Statutory exemptions for office space or services and…
  6. 54.4975-7 · Other statutory exemptions.
  7. 54.4975-9 · Definition of “fiduciary”.
  8. 54.4975-11 · “ESOP” requirements.
  9. 54.4975-12 · Definition of the term “qualifying employer security”.
  10. 54.4975-14 · Election to pay an excise tax for certain pre-1975…
  11. 54.4975-15 · Other transitional rules.
  12. 54.4976-1T · Questions and answers relating to taxes with respect to…
  13. 54.4977-1T · Questions and answers relating to the election concerning…
  14. 54.4978-1T · Questions and answers relating to the tax on certain…
  15. 54.4979-0 · Excise tax on certain excess contributions and excess…
  16. 54.4979-1 · Excise tax on certain excess contributions and excess…
  17. 54.4980B-0 · Table of contents.
  18. 54.4980B-1 · COBRA in general.
  19. 54.4980B-2 · Plans that must comply.
  20. 54.4980B-3 · Qualified beneficiaries.
  21. 54.4980B-4 · Qualifying events.
  22. 54.4980B-5 · COBRA continuation coverage.
  23. 54.4980B-6 · Electing COBRA continuation coverage.
  24. 54.4980B-7 · Duration of COBRA continuation coverage.
  25. 54.4980B-8 · Paying for COBRA continuation coverage.
  26. 54.4980B-9 · Business reorganizations and employer withdrawals from…
  27. 54.4980B-10 · Interaction of FMLA and COBRA.
  28. 54.4980D-1 · Requirement of return and time for filing of the excise…
  29. 54.4980E-1 · Requirement of return and time for filing of the excise…
  30. 54.4980F-1 · Notice requirements for certain pension plan amendments…
  31. 54.4980G-0 · Table of contents.
  32. 54.4980G-1 · Failure of employer to make comparable health savings…
  33. 54.4980G-2 · Employer contribution defined.
  34. 54.4980G-3 · Failure of employer to make comparable health savings…
  35. 54.4980G-4 · Calculating comparable contributions.
  36. 54.4980G-5 · HSA comparability rules and cafeteria plans and waiver of…
  37. 54.4980G-6 · Special rule for contributions made to the HSAs of…
  38. 54.4980G-7 · Special comparability rules for qualified HSA…
  39. 54.4980H-0 · Table of contents.
  40. 54.4980H-1 · Definitions.
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