§ 4980B(d)

section does not apply

UNDECIDED

0 of 3 settled

  1. 1

    § 4980B(d)

    ANY OF

    This section shall not apply to—

    “any failure of a group health plan to meet the requirements of subsection (f) with respect to any qualified beneficiary if the qualifying event with respect to such beneficiary occurred during the calendar year immediately following a calendar year during which all employers maintaining such plan normally employed fewer than 20 employees on a typical business day,” § 4980B(d)(1)

    Step 2 tax does not apply UNDECIDED

    “any governmental plan (within the meaning of section 414(d)), or” § 4980B(d)(2) needs Step 3 Governmental plan UNDECIDED
    “any church plan (within the meaning of section 414(e)).” § 4980B(d)(3)
  2. 2

    § 4980B(d)(1)

    tax does not apply

    ALL OF
    “any failure of a group health plan to meet the requirements of subsection (f) with respect to any qualified beneficiary”
    “the qualifying event with respect to such beneficiary occurred during the calendar year immediately following a calendar year during which all employers maintaining such plan normally employed fewer than 20 employees on a typical business day”
  3. 3

    § 414(d)

    Governmental plan

    ANY OF
    “a plan established and maintained for its employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing.”
    “The term “governmental plan” also includes any plan to which the Railroad Retirement Act of 1935 or 1937 applies and which is financed by contributions required under that Act”
    “any plan of an international organization which is exempt from taxation by reason of the International Organizations Immunities Act (59 Stat. 669).”
    “a plan which is established and maintained by an Indian tribal government (as defined in section 7701(a)(40)), a subdivision of an Indian tribal government (determined in accordance with section 7871(d)), or an agency or instrumentality of either, and all of the participants of which are employees of such entity substantially all of whose services as such an employee are in the performance of essential governmental functions but not in the performance of commercial activities (whether or not an essential government function).”

    “Substantially” implies facts and circumstances. Cited by Reg. § 1.401(a)(17)-1(d)(4)(i), Reg. § 1.401(a)(17)-1(d)(4)(ii)(A), Reg. § 1.401(a)(26)-9(b)(1), Reg. § 1.401(a)(4)-1(c)(12), Reg. § 1.401(a)(4)-13(b), Reg. § 1.401(a)(9)-1(a)(3), Reg. § 1.401(a)(9)-1(b)(2)(i), Reg. § 1.401(a)(9)-2(b)(3)(iii), Reg. § 1.401(a)(9)-6(g)(3), Reg. § 1.401(a)(9)-6(o)(2)(iv)(A), Reg. § 1.401(a)-1(b)(4), Reg. § 1.401(a)-13(a), Reg. § 1.401(k)-1(a)(5)(iv)(B), Reg. § 1.401(k)-1(b)(2), Reg. § 1.401(m)-1(b)(2), Reg. § 1.402(a)-1(d)(3)(v), Reg. § 1.403(b)-10(b)(4)(i), Reg. § 1.403(b)-11(d)(1)(i), Reg. § 1.403(b)-11(d)(3), Reg. § 1.403(b)-5(a)(5), Reg. § 1.403(b)-6(e)(8), Reg. § 1.410(a)-1(c)(1)(i), Reg. § 1.410(b)-10(d), Reg. § 1.411(a)-1(c)(1)(i), Reg. § 1.411(b)(5)-1(f)(1)(iii)(A)(2), Reg. § 1.414(l)-1(a)(1), Reg. § 1.414(r)-1(d)(5)(i), Reg. § 1.414(v)-2(e)(2)(iii), Reg. § 1.415(a)-1(g)(2), Reg. § 1.415(b)-1(a)(6)(i), Reg. § 1.415(b)-1(b)(4), Reg. § 1.415(b)-1(d)(4), Reg. § 1.415(b)-1(g)(3), Reg. § 1.415(c)-1(b)(2)(ii)(A), Reg. § 1.415(c)-1(b)(3)(iii), Reg. § 1.415(c)-2(e)(5), Reg. § 1.416-1(d), Reg. § 1.457-10(b)(8)(i), Reg. § 54.4980B-2(f)(3), Reg. § 54.4980F-1(b)