Brief Case
Pension Resource

Treas. Reg. § 54.9816-2T

Applicability (temporary).
eCFR amendment effective 2021-10-07 · current · last amended by T.D. 9955, 86 FR 56100, Oct. 7, 2021
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Amended effective Oct 7, 2021 by T.D. 9955, 86 FR 56100, Oct. 7, 2021. See what changed
(a) In general.
(1) The requirements in §§ 54.9816-4T through 54.9816-7T, 54.9817-1T, and 54.9822-1T apply to group health plans (including grandfathered health plans as defined in § 54.9815-1251), except as specified in paragraph (b) of this section.
(2) The requirements in §§ 54.9816-8T and 54.9817-2T apply to certified IDR entities and 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 §§ 54.9816-4T through 54.9816-8T, 54.9817-1T, 54.9817-2T, and 54.9822-1T 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. 9951, 86 FR 36950, July 13, 2021, as amended by T.D. 9955, 86 FR 56100, Oct. 7, 2021]

Treas. Reg. § 54.9816-2T — Applicability (temporary). · eCFR amendment effective 2021-10-07 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.9816-2T · printed Oct 16, 2026
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  • (a) In general.
  • (b) Exceptions.
Cited by (code & regs)
Guidance addressing this section

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Also cited in 9 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
  • 86 FR 66662 Nov 23, 2021 — Prescription Drug and Health Care Spending
  • 86 FR 55980 Oct 7, 2021 — Requirements Related to Surprise Billing; Part II
  • 86 FR 36872 Jul 13, 2021 — Requirements Related to Surprise Billing; Part I
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
  • 86 FR 55756Proposed Oct 7, 2021 — Requirements Related to Surprise Billing; Part II Comments due Dec 6, 2021 (a)
  • 86 FR 36870Proposed Jul 13, 2021 — Requirements Related to Surprise Billing; Part I Comments due Sep 13, 2021
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 …

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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
Jul 13, 2021Sep 12, 2021eCFR amendment effective 2021-07-13 run 6View
Sep 13, 2021Oct 6, 2021eCFR amendment effective 2021-09-13 run 6T.D. 9951, 86 FR 36950, July 13, 2021View · Redline (sign in)
Oct 7, 2021currenteCFR amendment effective 2021-10-07 run 6T.D. 9955, 86 FR 56100, Oct. 7, 2021View · Redline (sign in)
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