26 C.F.R. § 54.9825-2T

Current through October 31, 2024
Section 54.9825-2T - Applicability (temporary)
(a)In general. The requirements in §§ 54.9825-4T through 54.9825-6T apply to 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 §§ 54.9825-4T through 54.9825-6T 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. §54.9825-2T

T.D. 9958, 86 FR 66696 , Nov. 23, 2021
86 FR 66662 , 12/23/2021