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Code · CFR · Title 26 — Internal Revenue · Part 54 · § 54.9825-2T

§ 54.9825-2T. Applicability (temporary).

88 words·~1 min read·/us/cfr/t26/s§ 54.9825-2T·

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(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). [T.D. 9958, 86 FR 66696, Nov. 23, 2021]
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§ 54.9825-2T
Applicability (temporary).
Treas. Dec.T.D. 9958
Cites 1Cited by 0 across 0 sources
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