Brief Case
Pension Resource

Treas. Reg. § 54.9801-1

Basis and scope.
CFR 2008 annual edition (revised as of 2008-04-01) · superseded Apr 1, 2010 · last amended by T.D. 9299, 71 FR 75056, Dec. 13, 2006
PrintCompare datesAsk AI about this sectionOfficial source ↗
Back to current
Historical text in effect Apr 1, 2007 through Mar 31, 2010. View current · Compare with current
(a) Statutory basis. Sections 54.9801-1 through 54.9801-6, 54.9802-1, 54.9802-2, 54.9811-1T, 54.9812-1T, 54.9831-1, and 54.9833-1 (portability sections) implement Chapter 100 of Subtitle K of the Internal Revenue Code of 1986.
(b) Scope. A group health plan may provide greater rights to participants and beneficiaries than those set forth in these portability sections. These portability sections set forth minimum requirements for group health plans concerning:
(1) Limitations on a preexisting condition exclusion period.
(2) Certificates and disclosure of previous coverage.
(3) Rules relating to creditable coverage.
(4) Special enrollment periods.
(5) Prohibition against discrimination on the basis of health factors.
(c) Similar requirements under the Employee Retirement Income Security Act and the Public Health Service Act. Sections 701, 702, 703, 711, 712, 732, and 733 of the Employee Retirement Income Security Act of 1974 and sections 2701, 2702, 2704, 2705, 2721, and 2791 of the Public Health Service Act impose requirements similar to those imposed under Chapter 100 of Subtitle K with respect to health insurance issuers offering group health insurance coverage. See 29 CFR part 2590 and 45 CFR parts 144, 146, and 148. See also part B of Title XXVII of the Public Health Service Act and 45 CFR part 148 for other rules applicable to health insurance offered in the individual market (defined in § 54.9801-2).
Source credit, amendments & notes

[T.D. 9166, 69 FR 78746, Dec. 30, 2004, as amended by T.D. 9299, 71 FR 75056, Dec. 13, 2006]

Treas. Reg. § 54.9801-1 — Basis and scope. · CFR 2008 annual edition (revised as of 2008-04-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.9801-1&asof=2007-04-01 · printed Oct 16, 2026
On this page
  • (a) Statutory basis.
  • (b) Scope.
  • (c) Similar requirements under the Employee Retirement Income S…
Cited by (code & regs)
Guidance addressing this section
IRS / Treasury
Proposed Rules
  • 86 FR 36870Proposed Jul 13, 2021 — Requirements Related to Surprise Billing; Part I Comments due Sep 13, 2021
  • REG-130370-04Proposed Feb 22, 2005 — Proposed regulations under section 9801of the Code would provide guidance on the HIPAA portability requirements relating to interaction with the Family and Med…
Also cited in 5 other documents
IRS / Treasury
Notices
  • Notice 2024-35 May 6, 2024 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c…
Final Rules
  • 89 FR 23338 Apr 3, 2024 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage
  • 79 FR 10296 Feb 24, 2014 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
Proposed Rules
  • 78 FR 17313Proposed Mar 21, 2013 — Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act Comments due May 20, 2013
Treasury Decisions
  • T.D. 9166 Feb 22, 2005 — Final regulations under section 9801 of the Code provide guidance on the Health Insurance Portability and Accountability Act of 1996 (HIPAA) portability requir…

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 2005Mar 31, 2007CFR 2006 annual edition (revised as of 2006-04-01) run 127T.D. 9166, 69 FR 78746, Dec. 30, 2004View
Apr 1, 2007Mar 31, 2010CFR 2008 annual edition (revised as of 2008-04-01) run 127T.D. 9299, 71 FR 75056, Dec. 13, 2006View · Redline (sign in)
Apr 1, 2010Mar 31, 2014CFR 2013 annual edition (revised as of 2013-04-01) run 127T.D. 9464, 74 FR 51678, Oct. 7, 2009View · Redline (sign in)
Apr 1, 2014Mar 31, 2015CFR 2014 annual edition (revised as of 2014-04-01) run 127T.D. 9464, 74 FR 51678, Oct. 7, 2009View · Redline (sign in)
Apr 1, 2015currenteCFR amendment effective 2016-12-30 run 6T.D. 9656, 79 FR 10303, Feb. 24, 2014View · Redline (sign in)
Provision-level history (blame)