26 C.F.R. § 54.9816-2T

Applicability (temporary).

Last amended: 2021Year: 2026Length: 142 wordsSubsections: 2Official source

Cite as 26 C.F.R. § 54.9816-2T (2026)

(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). [T.D. 9951, 86 FR 36950, July 13, 2021, as amended by T.D. 9955, 86 FR 56100, Oct. 7, 2021]
Cross-references to the CFR
54.9801-2.54.9815-125154.9815-271154.9816-4T54.9816-8T54.9831-1
26 C.F.R. § 54.9816-2T: Applicability (temporary). | Justis AI