• § 4971. Taxes on failure to meet minimum funding standards

• § 4972. Tax on nondeductible contributions to qualified employer plans

• § 4973. Tax on excess contributions to certain tax-favored accounts and annuities

• § 4974. Excise tax on certain accumulations in qualified retirement plans

• § 4975. Tax on prohibited transactions

• § 4976. Taxes with respect to funded welfare benefit plans

• § 4977. Tax on certain fringe benefits provided by an employer

• § 4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives

• [§ 4978A. Repealed.

• [§ 4978B. Repealed.

• § 4979. Tax on certain excess contributions

• § 4979A. Tax on certain prohibited allocations of qualified securities

• § 4980. Tax on reversion of qualified plan assets to employer

• [§ 4980A. Repealed.

• § 4980B. Failure to satisfy continuation coverage requirements of group health plans

• § 4980C. Requirements for issuers of qualified long-term care insurance contracts

• § 4980D. Failure to meet certain group health plan requirements

• § 4980E. Failure of employer to make comparable Archer MSA contributions

• § 4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements

• § 4980G. Failure of employer to make comparable health savings account contributions

• § 4980H. Shared responsibility for employers regarding health coverage

• [§ 4980I. Repealed.