Treas. Reg. § 54.4974-1 Excise tax on accumulations in qualified retirement plans. effective Jul 19, 2024 · T.D. 7714, 45 FR 52799, Aug. 8, 1980 · history

Treas. Reg. § 54.4978-1T Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary). effective Dec 30, 2016 · T.D. 8073, 51 FR 4336, Feb. 4, 1986 · history

Treas. Reg. § 54.4979-1 Excise tax on certain excess contributions and excess aggregate contributions. effective Dec 30, 2016 · T.D. 9447, 74 FR 8214, Feb. 24, 2009 · history

Treas. Reg. § 54.4980B-0 Table of contents. effective Apr 1, 2010 · T.D. 9457, 74 FR 45997, Sept. 8, 2009 · history

Treas. Reg. § 54.4980B-1 COBRA in general. effective Apr 1, 2001 · T.D. 8928, 66 FR 1849, Jan. 10, 2001 · history

Treas. Reg. § 54.4980B-2 Plans that must comply. effective Apr 1, 2010 · T.D. 9457, 74 FR 45997, Sept. 8, 2009 · history

Treas. Reg. § 54.4980B-3 Qualified beneficiaries. effective Apr 1, 2001 · T.D. 8928, 66 FR 1852, Jan. 10, 2001 · history

Treas. Reg. § 54.4980B-4 Qualifying events. effective Apr 1, 2001 · T.D. 8928, 66 FR 1852, Jan. 10, 2001 · history

Treas. Reg. § 54.4980B-5 COBRA continuation coverage. effective Apr 1, 2001 · T.D. 8928, 66 FR 1852, Jan. 10, 2001 · history

Treas. Reg. § 54.4980B-6 Electing COBRA continuation coverage. effective Apr 1, 2001 · T.D. 8928, 66 FR 1853, Jan. 10, 2001 · history

Treas. Reg. § 54.4980B-7 Duration of COBRA continuation coverage. effective Apr 1, 2001 · T.D. 8928, 66 FR 1853, Jan. 10, 2001 · history

Treas. Reg. § 54.4980B-8 Paying for COBRA continuation coverage. effective Apr 1, 2001 · T.D. 8928, 66 FR 1854, Jan. 10, 2001 · history

Treas. Reg. § 54.4980G-0 Table of contents. effective Apr 1, 2010 · T.D. 9393, 73 FR 20795, Apr. 17, 2008 · history

Treas. Reg. § 54.4980G-1 Failure of employer to make comparable health savings account contributions. effective Apr 1, 2010 · T.D. 9457, 74 FR 45997, Sept. 8, 2009 · history

Treas. Reg. § 54.4980G-3 Failure of employer to make comparable health savings account contributions. effective Apr 1, 2010 · T.D. 9457, 74 FR 45998, Sept. 8, 2009 · history

Treas. Reg. § 54.4980G-4 Calculating comparable contributions. effective Apr 1, 2010 · T.D. 9457, 74 FR 45998, Sept. 8, 2009 · history

Treas. Reg. § 54.4980H-1 Definitions. effective Apr 1, 2015 · T.D. 9655, 79 FR 8577, Feb. 12, 2014 · history

Treas. Reg. § 54.4980H-5 Assessable payments under section 4980H(b). effective Apr 1, 2016 · T.D. 9655, 79 FR 8577, Feb. 12, 2014 · history

Treas. Reg. § 54.6011-1 General requirement of return, statement, or list. effective Apr 1, 2011 · 75 FR 46845, Aug. 4, 2010 · history

Treas. Reg. § 54.6011-1T General requirement of return, statement, or list (temporary). effective Apr 1, 2011 · T.D. 9492, 75 FR 38709, July 6, 2010 · history

Treas. Reg. § 54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers. effective Apr 1, 2008 · T.D. 9350, 72 FR 43154, Aug. 3, 2007 · history

Treas. Reg. § 54.9801-1 Basis and scope. effective Apr 1, 2015 · T.D. 9656, 79 FR 10303, Feb. 24, 2014 · history

Treas. Reg. § 54.9801-1T Basis and scope (temporary). effective Sep 13, 2021 · T.D. 9951, 86 FR 36947, July 13, 2021 · history

Treas. Reg. § 54.9801-2 Definitions. effective Apr 3, 2024 · T.D. 9867, 84 FR 28987, June 20, 2019 · history

Treas. Reg. § 54.9801-2 Definitions. effective Aug 3, 2018 · T.D. 9791, 81 FR 75324, Oct. 31, 2016 · history

Treas. Reg. § 54.9801-2 Definitions. effective Jun 20, 2019 · T.D. 9837, 83 FR 38241, Aug. 3, 2018 · history

Treas. Reg. § 54.9801-2 Definitions. effective Jun 17, 2024 · T.D. 9990, 89 FR 23410, Apr. 3, 2024 · history

Treas. Reg. § 54.9801-2 Definitions. effective Dec 30, 2016 · T.D. 9791, 81 FR 75324, Oct. 31, 2016 · history

Treas. Reg. § 54.9801-2 Definitions. effective Oct 2, 2018 · T.D. 9837, 83 FR 38241, Aug. 3, 2018 · history

Treas. Reg. § 54.9801-2 Definitions. effective Aug 19, 2019 · T.D. 9867, 84 FR 28987, June 20, 2019 · history

Treas. Reg. § 54.9801-2T Definitions (temporary). effective Sep 13, 2021 · T.D. 9951, 86 FR 36948, July 13, 2021 · history

Treas. Reg. § 54.9801-3 Limitations on preexisting condition exclusion period. effective Apr 1, 2016 · T.D. 9744, 80 FR 72238, Nov. 18, 2015 · history

Treas. Reg. § 54.9801-4 Rules relating to creditable coverage. effective Apr 1, 2015 · T.D. 9656, 79 FR 10304, Feb. 24, 2014 · history

Treas. Reg. § 54.9801-5 Evidence of creditable coverage. effective Apr 1, 2015 · T.D. 9656, 79 FR 10305, Feb. 24, 2014 · history

Treas. Reg. § 54.9801-6 Special enrollment periods. effective Apr 1, 2015 · T.D. 9656, 79 FR 10305, Feb. 24, 2014 · history

Treas. Reg. § 54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor. effective Apr 1, 2015 · T.D. 9656, 79 FR 10305, Feb. 24, 2014 · history

Treas. Reg. § 54.9802-2 Special rules for certain church plans. effective Apr 1, 2015 · T.D. 9299, 71 FR 75056, Dec. 13, 2006 · history

Treas. Reg. § 54.9802-4 Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Coverage and Medicare and Prohibiting Discrimination In HRAs and Other Account-Based Group Health Plans. effective Aug 19, 2019 · T.D. 9867, 84 FR 28987, June 20, 2019 · history

Treas. Reg. § 54.9812-1 Parity in mental health and substance use disorder benefits. effective Dec 30, 2016 · T.D. 9640, 78 FR 68266, Nov. 13, 2013 · history

Treas. Reg. § 54.9812-1 Parity in mental health and substance use disorder benefits. effective Nov 22, 2024 · T.D. 10006, 89 FR 77703, Sept. 23, 2024 · history

Treas. Reg. § 54.9812-1 Parity in mental health and substance use disorder benefits. effective Sep 23, 2024 · T.D. 9640, 78 FR 68266, Nov. 13, 2013 · history

Treas. Reg. § 54.9812-2 Nonquantitative treatment limitation comparative analysis requirements. effective Nov 22, 2024 · T.D. 10006, 89 FR 77715, Sept. 23, 2024 · history

Treas. Reg. § 54.9815-1251 Preservation of right to maintain existing coverage. effective Dec 15, 2020 · T.D. 9744, 80 FR 72238, Nov. 18, 2015 · history

Treas. Reg. § 54.9815-1251 Preservation of right to maintain existing coverage. effective Jan 14, 2021 · T.D. 9928, 85 FR 81116, Dec. 15, 2020 · history

Treas. Reg. § 54.9815-1251 Preservation of right to maintain existing coverage. effective Dec 30, 2016 · T.D. 9744, 80 FR 72238, Nov. 18, 2015 · history

Treas. Reg. § 54.9815-2708 Prohibition on waiting periods that exceed 90 days. effective Apr 1, 2015 · T.D. 9671, 79 FR 35947, June 25, 2014 · history

Treas. Reg. § 54.9815-2711 No lifetime or annual limits. effective Jun 20, 2019 · T.D. 9791, 81 FR 75324, Oct. 31, 2016 · history

Treas. Reg. § 54.9815-2711 No lifetime or annual limits. effective Aug 19, 2019 · T.D. 9867, 84 FR 28997, June 20, 2019 · history

Treas. Reg. § 54.9815-2711 No lifetime or annual limits. effective Dec 30, 2016 · T.D. 9791, 81 FR 75324, Oct. 31, 2016 · history

Treas. Reg. § 54.9815-2713 Coverage of preventive health services. effective Oct 13, 2017 · T.D. 9827, 82 FR 47828, Oct. 13, 2017 · history

Treas. Reg. § 54.9815-2713 Coverage of preventive health services. effective Jan 14, 2019 · T.D. 9841, 83 FR 57630, Nov. 15, 2018 · history

Treas. Reg. § 54.9815-2713 Coverage of preventive health services. effective Dec 30, 2016 · T.D. 9726, 80 FR 41342, July 14, 2015 · history

Treas. Reg. § 54.9815-2713 Coverage of preventive health services. effective Nov 15, 2018 · T.D. 9827, 82 FR 47828, Oct. 13, 2017 · history

Treas. Reg. § 54.9815-2713A Accommodations in connection with coverage of preventive health services. effective Oct 13, 2017 · T.D. 9827, 82 FR 47829, Oct. 13, 2017 · history

Treas. Reg. § 54.9815-2713A Accommodations in connection with coverage of preventive health services. effective Jan 14, 2019 · T.D. 9841, 83 FR 57630, Nov. 15, 2018 · history

Treas. Reg. § 54.9815-2713A Accommodations in connection with coverage of preventive health services. effective Nov 15, 2018 · T.D. 9827, 82 FR 47829, Oct. 13, 2017 · history

Treas. Reg. § 54.9815-2713T Coverage of preventive health services (temporary). effective Nov 15, 2018 · T.D. 9828, 82 FR 47861, Oct. 13, 2017 · history

Treas. Reg. § 54.9815-2715 Summary of benefits and coverage and uniform glossary. effective Apr 1, 2016 · T.D. 9724, 80 FR 34304, June 16, 2015 · history

Treas. Reg. § 54.9815-2719 Internal claims and appeals and external review processes. effective Oct 7, 2021 · T.D. 9744, 80 FR 72246, Nov. 18, 2015 · history

Treas. Reg. § 54.9815-2719 Internal claims and appeals and external review processes. effective Dec 30, 2016 · T.D. 9744, 80 FR 72246, Nov. 18, 2015 · history

Treas. Reg. § 54.9815-2719AT Patient protections (temporary). effective Sep 13, 2021 · T.D. 9951, 86 FR 36950, July 13, 2021 · history

Treas. Reg. § 54.9816-1T Basis and scope (temporary). effective Sep 13, 2021 · T.D. 9951, 86 FR 36950, July 13, 2021 · history

Treas. Reg. § 54.9816-1T Basis and scope (temporary). effective Oct 7, 2021 · T.D. 9955, 86 FR 56099, Oct. 7, 2021 · history

Treas. Reg. § 54.9816-2T Applicability (temporary). effective Oct 7, 2021 · T.D. 9955, 86 FR 56100, Oct. 7, 2021 · history

Treas. Reg. § 54.9816-2T Applicability (temporary). effective Sep 13, 2021 · T.D. 9951, 86 FR 36950, July 13, 2021 · history

Treas. Reg. § 54.9816-3 Definitions. effective Aug 3, 2026 · T.D. 10049, 91 FR 34047, June 4, 2026 · history

Treas. Reg. § 54.9816-3T Definitions (temporary). effective Sep 13, 2021 · T.D. 9951, 86 FR 36950, July 13, 2021 · history

Treas. Reg. § 54.9816-4T Preventing surprise medical bills for emergency services (temporary). effective Sep 13, 2021 · T.D. 9951, 86 FR 36950, July 13, 2021 · history

Treas. Reg. § 54.9816-5T Preventing surprise medical bills for non-emergency services performed by nonparticipating providers at certain participating facilities (temporary). effective Sep 13, 2021 · T.D. 9951, 86 FR 36950, July 13, 2021 · history

Treas. Reg. § 54.9816-6 Methodology for calculating qualifying payment amount. effective Oct 25, 2022 · T.D. 9965, 87 FR 52644, Aug. 26, 2022 · history

Treas. Reg. § 54.9816-6 Methodology for calculating qualifying payment amount. effective Aug 3, 2026 · T.D. 10049, 91 FR 34047, June 4, 2026 · history

Treas. Reg. § 54.9816-6 Methodology for calculating qualifying payment amount. effective Jun 4, 2026 · T.D. 9965, 87 FR 52644, Aug. 26, 2022 · history

Treas. Reg. § 54.9816-6 Methodology for calculating qualifying payment amount. effective Aug 28, 2026 · 91 FR 55464, Aug. 28, 2026 · history

Treas. Reg. § 54.9816-6A Use of claim adjustment reason codes and remittance advice remark codes. effective Aug 3, 2026 · T.D. 10049, 91 FR 34047, June 4, 2026 · history

Treas. Reg. § 54.9816-6T Methodology for calculating qualifying payment amount (temporary). effective Aug 26, 2022 · T.D. 9951, 86 FR 36950, July 13, 2021 · history

Treas. Reg. § 54.9816-6T Methodology for calculating qualifying payment amount (temporary). effective Sep 13, 2021 · T.D. 9951, 86 FR 36950, July 13, 2021 · history

Treas. Reg. § 54.9816-6T Methodology for calculating qualifying payment amount (temporary). effective Oct 25, 2022 · T.D. 9965, 87 FR 52645, Aug. 26, 2022 · history

Treas. Reg. § 54.9816-7T Complaints process for surprise medical bills regarding group health plans (temporary). effective Sep 13, 2021 · T.D. 9951, 86 FR 36950, July 13, 2021 · history

Treas. Reg. § 54.9816-8 Independent dispute resolution process. effective Jun 4, 2026 · T.D. 9985, 88 FR 88523, Dec. 21, 2023 · history

Treas. Reg. § 54.9816-8 Independent dispute resolution process. effective Aug 28, 2026 · 91 FR 55465, Aug. 28, 2026 · history

Treas. Reg. § 54.9816-8 Independent dispute resolution process. effective Dec 21, 2023 · T.D. 9965, 87 FR 52645, Aug. 26, 2022 · history

Treas. Reg. § 54.9816-8 Independent dispute resolution process. effective Jan 22, 2024 · T.D. 9985, 88 FR 88523, Dec. 21, 2023 · history

Treas. Reg. § 54.9816-8 Independent dispute resolution process. effective Aug 3, 2026 · T.D. 10048, 91 FR 34048, June 4, 2026 · history

Treas. Reg. § 54.9816-8 Independent dispute resolution process. effective Oct 25, 2022 · T.D. 9965, 87 FR 52645, Aug. 26, 2022 · history

Treas. Reg. § 54.9816-8T Independent dispute resolution process (temporary). effective Aug 26, 2022 · T.D. 9955, 86 FR 56100, Oct. 7, 2021 · history

Treas. Reg. § 54.9816-8T Independent dispute resolution process (temporary). effective Dec 21, 2023 · T.D. 9965, 87 FR 52647, Aug. 26, 2022 · history

Treas. Reg. § 54.9816-8T Independent dispute resolution process (temporary). effective Oct 25, 2022 · T.D. 9965, 87 FR 52647, Aug. 26, 2022 · history

Treas. Reg. § 54.9816-8T Independent dispute resolution process (temporary). effective Jan 22, 2024 · T.D. 9985, 88 FR 88524, Dec. 21, 2023 · history

Treas. Reg. § 54.9816-9 Federal independent dispute resolution registry of group health plans, health insurance issuers, and Federal Employees Health Benefits Program Carriers. effective Aug 3, 2026 · T.D. 10049, 91 FR 34057, June 4, 2026 · history

Treas. Reg. § 54.9817-1T Preventing surprise medical bills for air ambulance services (temporary). effective Sep 13, 2021 · T.D. 9951, 86 FR 36950, July 13, 2021 · history

Treas. Reg. § 54.9817-2 Independent dispute resolution process for air ambulance services. effective Oct 25, 2022 · T.D. 9965, 87 FR 52648, Aug. 26, 2022 · history

Treas. Reg. § 54.9817-2T Independent dispute resolution process for air ambulance services (temporary). effective Oct 25, 2022 · T.D. 9965, 87 FR 52648, Aug. 26, 2022 · history

Treas. Reg. § 54.9817-2T Independent dispute resolution process for air ambulance services (temporary). effective Aug 26, 2022 · T.D. 9955, 86 FR 56109, Oct. 7, 2021 · history

Treas. Reg. § 54.9822-1T Choice of health care professional (temporary). effective Sep 13, 2021 · T.D. 9951, 86 FR 36950, July 13, 2021 · history

Treas. Reg. § 54.9825-1T Basis and scope (temporary). effective Dec 23, 2021 · T.D. 9958, 86 FR 66696, Nov. 23, 2021 · history

Treas. Reg. § 54.9825-2T Applicability (temporary). effective Dec 23, 2021 · T.D. 9958, 86 FR 66696, Nov. 23, 2021 · history

Treas. Reg. § 54.9825-3T Definitions (temporary). effective Dec 23, 2021 · T.D. 9958, 86 FR 66696, Nov. 23, 2021 · history

Treas. Reg. § 54.9825-4T Reporting requirements related to prescription drug and health care spending (temporary). effective Dec 23, 2021 · T.D. 9958, 86 FR 66696, Nov. 23, 2021 · history

Treas. Reg. § 54.9825-5T Aggregate reporting (temporary). effective Dec 23, 2021 · T.D. 9958, 86 FR 66696, Nov. 23, 2021 · history

Treas. Reg. § 54.9825-6T Required information (temporary). effective Dec 23, 2021 · T.D. 9958, 86 FR 66696, Nov. 23, 2021 · history

Treas. Reg. § 54.9831-1 Special rules relating to group health plans. effective Jun 20, 2019 · T.D. 9791, 81 FR 75324, Oct. 31, 2016 · history

Treas. Reg. § 54.9831-1 Special rules relating to group health plans. effective Apr 3, 2024 · T.D. 9867, 84 FR 28999, June 20, 2019 · history

Treas. Reg. § 54.9831-1 Special rules relating to group health plans. effective Dec 30, 2016 · T.D. 9791, 81 FR 75324, Oct. 31, 2016 · history

Treas. Reg. § 54.9831-1 Special rules relating to group health plans. effective Aug 19, 2019 · T.D. 9867, 84 FR 28999, June 20, 2019 · history

Treas. Reg. § 54.9831-1 Special rules relating to group health plans. effective Jun 17, 2024 · T.D. 9990, 89 FR 23412, Apr. 3, 2024 · history

Treas. Reg. § 54.9833-1 Applicability dates. effective Oct 2, 2018 · T.D. 9837, 83 FR 38242, Aug. 3, 2018 · history

Treas. Reg. § 54.9833-1 Applicability dates. effective Jun 17, 2024 · T.D. 9990, 89 FR 23413, Apr. 3, 2024 · history

Treas. Reg. § 54.9833-1 Applicability dates. effective Dec 30, 2016 · T.D. 9791, 81 FR 75325, Oct. 31, 2016 · history

Treas. Reg. § 54.9833-1 Applicability dates. effective Apr 3, 2024 · T.D. 9837, 83 FR 38242, Aug. 3, 2018 · history

Treas. Reg. § 54.9833-1 Applicability dates. effective Aug 3, 2018 · T.D. 9791, 81 FR 75325, Oct. 31, 2016 · history

Treas. Reg. § 54.9815-2713T Coverage of preventive health services (temporary). effective Jan 14, 2019 · eCFR removal 2019-01-14