eCFR amendment effective 2016-12-30 · in effect Dec 30, 2016 to Aug 3, 2018 · last amended by T.D. 9791, 81 FR 75325, Oct. 31, 2016
Sections 54.9801-1 through 54.9801-6, 54.9831-1, and this section are applicable for plan years beginning on or after July 1, 2005. Notwithstanding the previous sentence, the definition of “short-term, limited-duration insurance” in
§ 54.9801-2 and paragraph (c)(5)(i)(C) of
§ 54.9831-1 apply for plan years beginning on or after January 1, 2017.