§ 54.6060-1 - Reporting requirements for tax return preparers.

§ 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.

§ 54.4980D-1 - Requirement of return and time for filing of the excise tax under section 4980D.

§ 54.4980E-1 - Requirement of return and time for filing of the excise tax under section 4980E.

§ 54.4980F-1 - Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.

§ 54.4980G-0 - Table of contents.

§ 54.4980G-1 - Failure of employer to make comparable health savings account contributions.

§ 54.4980G-2 - Employer contribution defined.

§ 54.4980G-3 - Failure of employer to make comparable health savings account contributions.

§ 54.4980G-4 - Calculating comparable contributions.

§ 54.4980G-5 - HSA comparability rules and cafeteria plans and waiver of excise tax.

§ 54.4980G-6 - Special rule for contributions made to the HSAs of nonhighly compensated employees.

§ 54.4980G-7 - Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.

§ 54.4980H-0 - Table of contents.

§ 54.4980H-1 - Definitions.

§ 54.4980H-2 - Applicable large employer and applicable large employer member.

§ 54.4980H-3 - Determining full-time employees.

§ 54.4980H-4 - Assessable payments under section 4980H(a).

§ 54.4980H-5 - Assessable payments under section 4980H(b).

§ 54.4980H-6 - Administration and procedure.

§ 54.4971(c)-1 - Taxes on failure to meet minimum funding standards; definitions.

§ 54.4971-1 - General rules relating to excise tax on failure to meet minimum funding standards.

§ 54.6011-1 - General requirement of return, statement, or list.

§ 54.6061-1 - Signing of returns and other documents.

§ 54.6071-1 - Time for filing returns.

§ 54.6081-1 - Automatic extension of time for filing returns for certain excise taxes under Chapter 43.

§ 54.6091-1 - Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.

§ 54.6151-1 - Time and place for paying of tax shown on returns.

§ 54.7701-1 - Tax return preparer.

§ 54.9801-1 - Basis and scope.

§ 54.9811-1 - Standards relating to benefits for mothers and newborns.

§ 54.9831-1 - Special rules relating to group health plans.

§ 54.6011-2 - General requirement of return, statement, or list.

§ 54.9801-2 - Definitions.

§ 54.9801-3 - Limitations on preexisting condition exclusion period.

§ 54.6011-3 - Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.

§ 54.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.

§ 54.9801-4 - Rules relating to creditable coverage.

§ 54.9801-5 - Evidence of creditable coverage.

§ 54.9801-6 - Special enrollment periods.

§ 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).

§ 54.6011-1T - General requirement of return, statement, or list (temporary).

§ 54.9801-1T - xxx

§ 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 mental health and substance use disorder benefits (temporary).

§ 54.9815-1251T - Preservation of right to maintain existing coverage (temporary).

§ 54.9815-2711T - No lifetime or annual limits (temporary).

§ 54.9816-1T - xxx

§ 54.9817-1T - xxx

§ 54.9822-1T - xxx

§ 54.9831-1T - Special rules relating to group health plans (temporary).

§ 54.9833-1T - Effective dates (temporary).

§ 54.9825-1T - xxx

§ 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

§ 54.4972-1 - Tax on excess contributions to plans benefiting self-employed individuals.

§ 54.9802-1 - Prohibiting discrimination against participants and beneficiaries based on a health factor.

§ 54.9812-1 - Parity in mental health and substance use disorder benefits.

§ 54.9802-2 - Special rules for certain church plans.

§ 54.9812-2 - xxx

§ 54.9802-4 - xxx

§ 54.9801-2T - xxx

§ 54.9815-2712T - Rules regarding rescissions (temporary).

§ 54.9816-2T - xxx

§ 54.9817-2T - Independent dispute resolution process for air ambulance services (temporary).

§ 54.9825-2T - xxx

§ 54.9833-1 - Applicability dates.

§ 54.9815-2713A - Accommodations in connection with coverage of preventive health services.

§ 54.9801-3T - Limitations on preexisting condition exclusion period (temporary).

§ 54.9802-3T - Additional requirements prohibiting discrimination based on genetic information (temporary).

§ 54.9815-2713T - Coverage of preventive health services (temporary).

§ 54.9816-3T - xxx

§ 54.9825-3T - xxx

§ 54.9815-2713AT - Accommodations in connection with coverage of preventive health services (temporary).

§ 54.4974-1 - Excise tax on accumulations in qualified retirement plans.

§ 54.6694-1 - Section 6694 penalties applicable to tax return preparer.

§ 54.4974-2 - [Reserved]

§ 54.6694-2 - Penalties for understatement due to an unreasonable position.

§ 54.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.

§ 54.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.

§ 54.9801-4T - Rules relating to creditable coverage (temporary).

§ 54.9815-2704T - Prohibition of preexisting condition exclusions (temporary).

§ 54.9815-2714T - Eligibility of children until at least age 26 (temporary).

§ 54.9816-4T - xxx

§ 54.9825-4T - xxx

§ 54.4975-1 - General rules relating to excise tax on prohibited transactions.

§ 54.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

§ 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.

§ 54.9815-1251 - Preservation of right to maintain existing coverage.

§ 54.9815-2704 - Prohibition of preexisting condition exclusions.

§ 54.9815-2705 - Prohibiting discrimination against participants and beneficiaries based on a health factor.

§ 54.9815-2708 - Prohibition on waiting periods that exceed 90 days.

§ 54.9815-2711 - No lifetime or annual limits.

§ 54.9815-2712 - Rules regarding rescissions.

§ 54.9815-2713 - Coverage of preventive health services.

§ 54.9815-2714 - Eligibility of children until at least age 26.

§ 54.9815-2715 - Summary of benefits and coverage and uniform glossary.

§ 54.9815-2719 - Internal claims and appeals and external review processes.

§ 54.9815-2715A1 - Transparency in coverage - definitions.

§ 54.9815-2715A2 - Transparency in coverage - required disclosures to participants and beneficiaries.

§ 54.9815-2715A3 - Transparency in coverage - requirements for public disclosure.

§ 54.9801-5T - Certification and disclosure of previous coverage (temporary).

§ 54.9816-5T - xxx

§ 54.9825-5T - xxx

§§ 54.9815-2715A1--54.9815-2715A3 - xxx

§ 54.6696-1 - Claims for credit or refund by tax return preparers.

§ 54.9816-6 - Methodology for calculating qualifying payment amount.

§ 54.9816-8 - Independent dispute resolution process.

§ 54.9801-6T - Special enrollment periods (temporary).

§ 54.9816-6T - xxx

§ 54.9825-6T - xxx

§ 54.6107-1 - Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.

§ 54.9817-2 - Independent dispute resolution process for air ambulance services.

§ 54.9816-7T - xxx

§ 54.9816-8T - Independent dispute resolution process (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.

§ 54.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed.

§ 54.9815-2719A - Patient protections.

§ 54.9815-2719T - Internal claims and appeals and external review processes (temporary).

§ 54.9815-2719AT - xxx