[Code of Federal Regulations] [Title 26, Volume 17] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR54.4971-1] [Page 246-247] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 54_PENSION EXCISE TAXES--Table of Contents Sec. 54.4971-1 General rules relating to excise tax on failure to meet minimum funding standards. Sec. 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 CORBA in general. 54.4980B-2 Plans that must comply. 54.4980B-3 Qualified beneficiaries. 54.4980B-4 Qualifying events. 54.4980B-5 CORBA continuation coverage. 54.4980B-6 Electing COBRA continuation coverage. 54.4980B-7 Duration of CORBA 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. 54.9801-1 Basis and scope. 54.9801-2 Definitions. 54.9801-3 Limitations on preexisting condition exclusion period. 54.9801-4 Rules relating to creditable coverage. 54.9801-5 Evidence of creditable coverage. 54.9801-6 Special enrollment periods. 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). 54.9831-1 Special rules relating to group health plans. 54.9833-1 Effective dates. Authority: 26 U.S.C. 7805, unless otherwise noted. Section 54.4974-2 also issued under 26 U.S.C. 4974. Section 54.4981A-1T also issued under 26 U.S.C. 4981A. Section 54.4980B-1 also issued under 26 U.S.C. 4980B. Section 54.4980B-2 also issued under 26 U.S.C. 4980B. Section 54.4980B-3 also issued under 26 U.S.C. 4980B. Section 54.4980B-4 also issued under 26 U.S.C. 4980B. Section 54.4980B-5 also issued under 26 U.S.C. 4980B. Section 54.4980B-6 also issued under 26 U.S.C. 4980B. Section 54.4980B-7 also issued under 26 U.S.C. 4980B. Section 54.4980B-8 also issued under 26 U.S.C. 4980B. Section 54.4980B-9 also issued under 26 U.S.C. 4980B. [[Page 247]] Section 54.4980B-10 also issued under 26 U.S.C. 4980B. Section 54.4980F-1 also issued under 26 U.S.C. 4980F. Section 54.9801-1 also issued under 26 U.S.C. 9833. Section 54.9801-2 also issued under 26 U.S.C. 9833. Section 54.9801-3 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3), and 9833. Section 54.9801-4 also issued under 26 U.S.C. 9801(c)(1)(I) and 9833. Section 54.9801-5 also issued under 26 U.S.C. 9801(c)(4), 9801(e)(3), and 9833. Section 54.9801-6 also issued under 26 U.S.C. 9833. Section 54.9802-1 also issued under 26 U.S.C. 9833. Section 54.9802-1T also issued under 26 U.S.C. 9833. Section 54.9811-1T also issued under 26 U.S.C. 9833. Section 54.9812-1T also issued under 26 U.S.C. 9833. Section 54.9831-1 also issued under 26 U.S.C. 9833. Section 54.9833-1 also issued under 26 U.S.C. 9833. (a)-(b) [Reserved] (c) Additional tax. Section 4971(b) imposes an excise tax in any case in which an initial tax is imposed under section 4971(a) on an accumulated funding deficiency and the accumulated funding deficiency is not corrected within the taxable period (as defined in section 4971(c)(3)). The additional tax is 100 percent of the accumulated funding deficiency to the extent not corrected. (d) [Reserved] (e) Definition of taxable period--(1) In general. For purposes of any accumulated funding deficiency, the term ``taxable period'' means the period beginning with the end of the plan year in which there is an accumulated funding deficiency and ending on the earlier of: (i) The date of mailing of a notice of deficiency under section 6212 with respect to the tax imposed by section 4971(a), or (ii) The date on which the tax imposed by section 4971(a) is assessed. (2) Special rule. Where a notice of deficiency referred to in paragraph (e)(1)(i) of this section is not mailed because a waiver of the restrictions on assessment and collection of a deficiency has been accepted or because the deficiency is paid, the date of filing of the waiver or the date of such payment, respectively, shall be treated as the end of the taxable period. [T.D. 8084, 51 FR 16305, May 2, 1986]