# Prop. Treas. Reg. § 146.125: Applicability dates.

Proposed regulation, not in force. REG-118484-25, 91 FR 27140, published 2026-05-13 <https://www.federalregister.gov/documents/2026/05/13/2026-09479/excepted-fertility-benefits>.

6. Section 146.125 is amended by revising the first sentence to read as follows:

Unless otherwise specified, section 144.103 of this subchapter and §§ 146.111 through 146.119, 146.143, and 146.145 are applicable for plan years beginning on or after July 1, 2005.

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