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Pension Resource

Treas. Reg. § 54.9833-1

Applicability dates.
eCFR amendment effective 2024-06-17 · current · last amended by T.D. 9990, 89 FR 23413, Apr. 3, 2024
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Sections 54.9801-1 through 54.9801-6, and 54.9831-1 and this section are applicable for plan years beginning on or after July 1, 2005. Notwithstanding the previous sentence, for short-term, limited-duration insurance sold or issued on or after September 1, 2024, the definition of short-term, limited-duration insurance in § 54.9801-2 applies for coverage periods beginning on or after September 1, 2024. For short-term, limited-duration insurance sold or issued before September 1, 2024 (including any subsequent renewal or extension consistent with applicable law), the definition of short-term, limited-duration insurance in 26 CFR 54.9801-2, revised as of April 1, 2023, continues to apply, except that paragraph (2) of the definition of short-term, limited-duration insurance in § 54.9801-2 applies for coverage periods beginning on or after September 1, 2024.
Source credit, amendments & notes

[T.D. 9990, 89 FR 23413, Apr. 3, 2024]

Treas. Reg. § 54.9833-1 — Applicability dates. · eCFR amendment effective 2024-06-17 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.9833-1&asof=2024-06-17 · printed Oct 16, 2026
Guidance addressing this section
IRS / Treasury
Final Rules
  • 83 FR 38212 Aug 3, 2018 — Short-Term, Limited-Duration Insurance
Proposed Rules
  • 83 FR 7437Proposed Feb 21, 2018 — Short-Term, Limited-Duration Insurance Comments due Apr 23, 2018
Also cited in 6 other documents
IRS / Treasury
Notices
  • Notice 2024-35 May 6, 2024 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c…
Final Rules
  • 89 FR 23338 Apr 3, 2024 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage
  • 81 FR 75316 Oct 31, 2016 — Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance
Proposed Rules
  • 88 FR 44596Proposed Jul 12, 2023 — Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Ac… Comments due Sep 11, 2023
  • 81 FR 38020Proposed Jun 10, 2016 — Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Dura… Comments due Aug 9, 2016
Treasury Decisions
  • T.D. 9166 Feb 22, 2005 — Final regulations under section 9801 of the Code provide guidance on the Health Insurance Portability and Accountability Act of 1996 (HIPAA) portability requir…

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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
Apr 1, 2005Dec 29, 2016CFR 2016 annual edition (revised as of 2016-04-01) run 127T.D. 9166, 69 FR 78746, Dec. 30, 2004View
Dec 30, 2016Aug 2, 2018eCFR amendment effective 2016-12-30 run 6T.D. 9791, 81 FR 75325, Oct. 31, 2016View · Redline (sign in)
Aug 3, 2018Oct 1, 2018eCFR amendment effective 2018-08-03 run 6T.D. 9791, 81 FR 75325, Oct. 31, 2016View · Redline (sign in)
Oct 2, 2018Apr 2, 2024eCFR amendment effective 2018-10-02 run 6T.D. 9837, 83 FR 38242, Aug. 3, 2018View · Redline (sign in)
Apr 3, 2024Jun 16, 2024eCFR amendment effective 2024-04-03 run 6T.D. 9837, 83 FR 38242, Aug. 3, 2018View · Redline (sign in)
Jun 17, 2024currenteCFR amendment effective 2024-06-17 run 6T.D. 9990, 89 FR 23413, Apr. 3, 2024View · Redline (sign in)
Provision-level history (blame)