Brief Case
Pension Resource

Treas. Reg. § 54.9802-4

Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Coverage and Medicare and Prohibiting Discrimination In HRAs and Other Account-Based Group Health Plans.
eCFR amendment effective 2019-06-20 · superseded Aug 19, 2019
PrintCompare datesAsk AI about this sectionOfficial source ↗
Back to current
Historical text in effect Jun 20, 2019 through Aug 18, 2019. View current · Compare with current
Link to an amendment published at 84 FR 28987, June 20, 2019.
Treas. Reg. § 54.9802-4 — Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Coverage and Medicare and Prohibiting Discrimination In HRAs and Other Account-Based Group Health Plans. · eCFR amendment effective 2019-06-20 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.9802-4&asof=2019-06-20 · printed Oct 16, 2026
Cited by (code & regs)
Guidance addressing this section
IRS / Treasury
Proposed Rules
  • 84 FR 51471Proposed Sep 30, 2019 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G… Comments due Dec 30, 2019 (b)(c)(3)(c)(3)(ii)(c)(3)(iii)(B)(d)(d)(2)
Also cited in 3 other documents
IRS / Treasury
Notices
  • Notice 2020-33 May 26, 2020 — This notice increases the $500 limit for unused amounts remaining in a health FSA that may be carried over into the following year by making the carryover amou…
Final Rules
Proposed Rules
  • 83 FR 54420Proposed Oct 29, 2018 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans Comments due Dec 28, 2018 (c)(c)(5)

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
Jun 20, 2019Aug 18, 2019eCFR amendment effective 2019-06-20 run 6View
Aug 19, 2019currenteCFR editorial change effective 2019-08-19 run 6T.D. 9867, 84 FR 28987, June 20, 2019View · Redline (sign in)
Provision-level history (blame)