26 C.F.R. §§ 54.9833-1

Current through September 30, 2024
Section 54.9833-1 - Applicability dates

Sections 54.9801-1 through 54.9801-6 , and 54.9831-1 and this section are applicable for plan years beginning on or after July 1, 2005. Notwithstanding the previous sentence, for short-term, limited-duration insurance sold or issued on or after September 1, 2024, the definition of short-term, limited-duration insurance in § 54.9801-2 applies for coverage periods beginning on or after September 1, 2024. For short-term, limited-duration insurance sold or issued before September 1, 2024 (including any subsequent renewal or extension consistent with applicable law), the definition of short-term, limited-duration insurance in 26 CFR 54.9801-2 , revised as of April 1, 2023, continues to apply, except that paragraph (2) of the definition of short-term, limited-duration insurance in § 54.9801-2 applies for coverage periods beginning on or after September 1, 2024.

26 C.F.R. §§54.9833-1

T.D. 9166, 69 FR 78746, Dec. 30, 2004, as amended by T.D. 9791, 81 FR 75325, Oct. 31, 2016; T.D. 9837, 83 FR 38242, Aug. 3, 2018
, as amended by T.D. 9791, 81 FR 75325, 10/31/2016; 81 FR 75325, 12/30/2016; 83 FR 38242, 10/2/2018; 89 FR 23413, 6/17/2024