26 C.F.R. § 54.9816-2T

Current through October 31, 2024
Section 54.9816-2T - Applicability (temporary)
(a)In general.
(1) The requirements in §§ 54.9816-4T through 54.9816-7T , 54.9817-1T , and 54.9822-1T apply to group health plans (including grandfathered health plans as defined in § 54.9815-1251 ), except as specified in paragraph (b) of this section.
(2) The requirements in §§ 54.9816-8T and 54.9817-2T apply to certified IDR entities and group health plans (including grandfathered health plans as defined in § 54.9815-1251 ) except as specified in paragraph (b) of this section.
(b)Exceptions. The requirements in §§ 54.9816-4T through 54.9816-8T , 54.9817-1T , 54.9817-2T , and 54.9822-1T do not apply to the following:
(1) Excepted benefits as described in § 54.9831-1(c) .
(2) Short-term, limited-duration insurance as defined in § 54.9801-2 .
(3) Health reimbursement arrangements or other account-based group health plans as described in § 54.9815-2711(d) .

26 C.F.R. §54.9816-2T

T.D. 9951, 86 FR 36950 , July 13, 2021, as amended by T.D. 9955, 86 FR 56100 , Oct. 7, 2021
86 FR 36950, 9/13/2021; as amended by T.D. 9955, 86 FR 56100, 10/7/2021