Code of Federal Regulations · Section
§ 54.9816-2T — -2t Applicability (temporary)
26 C.F.R. § 54.9816-2T
(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).
Authorizing Statute
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Excise tax on certain accumulations in qualified retirement plans26 U.S.C. § 4974
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Regulations26 U.S.C. § 9833
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Shared responsibility for employers regarding health coverage26 U.S.C. § 4980H
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Extension of time for filing returns26 U.S.C. § 6081
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Preventing surprise medical bills26 U.S.C. § 9816
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Information returns of tax return preparers26 U.S.C. § 6060
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Rules and regulations26 U.S.C. § 7805
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Identifying numbers26 U.S.C. § 6109
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General requirement of return, statement, or list26 U.S.C. § 6011