Brief Case
Pension Resource

Treas. Reg. § 54.9825-2T

Applicability (temporary).
eCFR amendment effective 2021-12-23 · current · last amended by T.D. 9958, 86 FR 66696, Nov. 23, 2021
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(a) In general. The requirements in §§ 54.9825-4T through 54.9825-6T apply to group health plans (including grandfathered health plans as defined in § 54.9815-1251), except as specified in paragraph (b) of this section.
(b) Exceptions. The requirements in §§ 54.9825-4T through 54.9825-6T do not apply to the following:
(1) Excepted benefits as described in § 54.9831-1(c).
(2) Short-term, limited-duration insurance as defined in § 54.9801-2.
(3) Health reimbursement arrangements or other account-based group health plans as described in § 54.9815-2711(d).
Source credit, amendments & notes

[T.D. 9958, 86 FR 66696, Nov. 23, 2021]

Treas. Reg. § 54.9825-2T — Applicability (temporary). · eCFR amendment effective 2021-12-23 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.9825-2T&asof=2021-12-23 · printed Oct 16, 2026
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  • (a) In general.
  • (b) Exceptions.
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 …
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
  • 86 FR 66662 Nov 23, 2021 — Prescription Drug and Health Care Spending

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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 amendment effective 2021-12-23 run 6T.D. 9958, 86 FR 66696, Nov. 23, 2021View · Redline (sign in)
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