2004 CFR Title 26, Volume 17

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY PART 54--PENSION EXCISE TAXES
	54.4971-1	General rules relating to excise tax on failure to meet minimum funding standards.
	54.4972-1	Tax on excess contributions to plans benefiting self-employed individuals.
	54.4974-1	Excise tax on accumulations in individual retirement accounts or annuities.
	54.4974-2	Excise tax on accumulations in qualified retirement plans.
	54.4975-1	General rules relating to excise tax on prohibited transactions.
	54.4975-6	Statutory exemptions for office space or services and certain transactions involving financial institutions.
	54.4975-7	Other statutory exemptions.
	54.4975-9	Definition of ``fiduciary''.
	54.4975-11	``ESOP'' requirements.
	54.4975-12	Definition of the term ``qualifying employer security''.
	54.4975-14	Election to pay an excise tax for certain pre-1975 prohibited transactions.
	54.4975-15	Other transitional rules.
	54.4976-1T	Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
	54.4977-1T	Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary).
	54.4978-1T	Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary).
	54.4979-0	Excise tax on certain excess contributions and excess aggregate contributions; table of contents.
	54.4979-1	Excise tax on certain excess contributions and excess aggregate contributions.
	54.4980B-0	Table of contents.
	54.4980B-1	COBRA in general.
	54.4980B-2	Plans that must comply.
	54.4980B-3	Qualified beneficiaries.
	54.4980B-4	Qualifying events.
	54.4980B-5	COBRA continuation coverage.
	54.4980B-6	Electing COBRA continuation coverage.
	54.4980B-7	Duration of COBRA continuation coverage.
	54.4980B-8	Paying for COBRA continuation coverage.
	54.4980B-9	Business reorganizations and employer withdrawals from multiemployer plans.
	54.4980B-10	Interaction of FMLA and COBRA.
	54.4980F-1	Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
	54.4981A-1T	Tax on excess distributions and excess accumulations (temporary).
	54.6011-1	General requirement of return, statement, or list.
	54.6011-1T	General requirement of return, statement, or list (temporary).
	54.6011-4	Requirement of statement disclosing participation in certain transactions by taxpayers.
	54.9801-1T	Basis and scope (temporary).
	54.9801-2T	Definitions (temporary).
	54.9801-3T	Limitations on preexisting condition exclusion period (temporary).
	54.9801-4T	Rules relating to creditable coverage (temporary).
	54.9801-5T	Certification and disclosure of previous coverage (temporary).
	54.9801-6T	Special enrollment periods (temporary).
	54.9802-1	Prohibiting discrimination against participants and beneficiaries based on a health factor.
	54.9802-1T	Prohibiting discrimination against participants and beneficiaries based on a health factor (temporary).
	54.9811-1T	Standards relating to benefits for mothers and newborns (temporary).
	54.9812-1T	Parity in the application of certain limits to mental health benefits (temporary).
	54.9831-1T	Special rules relating to group health plans (temporary).
	54.9833-1T	Effective dates (temporary).