Internal Revenue Code Section 4980B
GPTKB entity
Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
group health plans
employers with 20 or more employees |
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 4980B
|
| gptkbp:imposedBy |
excise tax for failure to provide COBRA continuation coverage
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:penalty |
$100 per day per qualified beneficiary
|
| gptkbp:provides |
exceptions and waivers for certain failures
rules for excise tax liability |
| gptkbp:purpose |
to enforce COBRA continuation coverage requirements
|
| gptkbp:referenceNumber |
gptkb:26_U.S.C._§_4980B
|
| gptkbp:relatedTo |
gptkb:COBRA
|
| gptkbp:startDate |
1986
|
| gptkbp:bfsParent |
gptkb:Section_9605_(COBRA_Continuation_Coverage)
|
| gptkbp:bfsLayer |
6
|