Brief Case
Pension Resource

Treas. Reg. § 54.9825-1T

Basis and scope (temporary).
eCFR amendment effective 2021-12-23 · current · last amended by T.D. 9958, 86 FR 66696, Nov. 23, 2021
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Amended effective Dec 23, 2021 by T.D. 9958, 86 FR 66696, Nov. 23, 2021. See what changed
(a) Basis. This section and §§ 54.9825-2T through 54.9825-6T implement subchapter B of chapter 100 of the Internal Revenue Code of 1986.
(b) Scope. This part establishes standards for group health plans with respect to surprise medical bills, transparency in health care coverage, and additional patient protections.
Source credit, amendments & notes

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

Treas. Reg. § 54.9825-1T — Basis and scope (temporary). · eCFR amendment effective 2021-12-23 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.9825-1T · printed Oct 16, 2026
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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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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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