# Prop. Treas. Reg. § 1.5000A-2: Minimum essential coverage.

Proposed regulation, not in force. REG-135702-15, 81 FR 38020, published 2016-06-10 <https://www.federalregister.gov/documents/2016/06/10/2016-13583/expatriate-health-plans-expatriate-health-plan-issuers-and-qualified-expatriates-excepted-benefits>. Interprets 26 U.S.C. § 5000A.

3. Section 1.5000A-2 is amended by adding paragraphs (c)(1)(i)(D) and (d)(3) to read as follows:

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(c) * * *

(1) * * *

(i) * * *

(D) A group health plan that is an expatriate health plan within the meaning of § 54.9831-1(f)(3) of this chapter if the requirements of § 54.9831-1(f)(3)(i) of this chapter are met by providing coverage for qualified expatriates described in § 54.9831-1(f)(6)(i) or (ii) of this chapter.

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(d) * * *

(3) Certain expatriate health plans. An expatriate health plan within the meaning of § 54.9831-1(f)(3) of this chapter that is not an eligible employer-sponsored plan under paragraph (c)(1)(i)(D) of this section is a plan in the individual market.

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