Brief Case
Pension Resource

Treas. Reg. § 54.9825-4T

Reporting requirements related to prescription drug and health care spending (temporary).
eCFR amendment effective 2021-11-23 · superseded Dec 23, 2021
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Historical text in effect Nov 23, 2021 through Dec 22, 2021. View current · Compare with current
Link to an amendment published at 86 FR 66696, Nov. 23, 2021.
Treas. Reg. § 54.9825-4T — Reporting requirements related to prescription drug and health care spending (temporary). · eCFR amendment effective 2021-11-23 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.9825-4T&asof=2021-11-23 · printed Oct 16, 2026
Cited by (code & regs)
Guidance addressing this section
IRS / Treasury
Treasury Decisions
  • T.D. 9958 Dec 6, 2021 — This document sets forth temporary regulations implementing certain transparency requirements under section 204 of Division BB of Title II of the Consolidated … (a)(b)(c)(d)(1)(d)(2)
Also cited in 2 other documents
IRS / Treasury
Proposed Rules
  • 86 FR 66495Proposed Nov 23, 2021 — Prescription Drug and Health Care Spending Comments due Jan 24, 2022
Final Rules

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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
Nov 23, 2021Dec 22, 2021eCFR amendment effective 2021-11-23 run 6View
Dec 23, 2021currenteCFR editorial change effective 2021-12-23 run 6T.D. 9958, 86 FR 66696, Nov. 23, 2021View · Redline (sign in)
Provision-level history (blame)