Treas. Reg. § 54.9833-1
Applicability dates.
eCFR amendment effective 2018-08-03 · in effect Aug 3, 2018 to Oct 2, 2018 · last amended by T.D. 9791, 81 FR 75325, Oct. 31, 2016
Link to an amendment published at 83 FR 38242, Aug. 3, 2018.
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.