26 USC 4971
§ 4971 - Taxes on failure to meet minimum funding standards
- § 4971 - Taxes on failure to meet minimum funding standards
- CHAPTER 43— QUALIFIED PENSION, ETC., PLANS
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2014 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1994 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1980 Amendments
- Effective Date
- Savings Provision
- Applicability of Amendments by Subtitles A and B of Title I of Pub. L. 109–280
- Special Rule for Certain Benefits Funded Under an Agreement Approved by the Pension Benefit Guaranty Corporation
- Exemption From Excise Taxes for Certain Multiemployer Pension Plans
- Plan Amendments Not Required Until January 1, 1998
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