# Prop. Treas. Reg. § 46.4377-1: Definitions and special rules.

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. § 4377.

6. Section 46.4377-1 is amended by redesignating paragraph (c) as paragraph (d) and adding new paragraph (c) to read as follows:

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(c) Treatment of expatriate health plans. For policy years and plan years that end after January 1, 2017, the fees imposed by sections 4375 and 4376 do not apply to an expatriate health plan within the meaning of § 54.9831-1(f)(3).

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