Treas. Reg. § 54.9833-1
Applicability dates.
eCFR amendment effective 2024-04-03 · in effect Apr 3, 2024 to Jun 17, 2024 · last amended by T.D. 9837, 83 FR 38242, Aug. 3, 2018
Link to an amendment published at 89 FR 23413, Apr. 3, 2024.
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 applies October 2, 2018.