# Prop. Treas. Reg. § 54.9801-2: [Amended]

Proposed regulation, not in force. REG-130370-04, 69 FR 78800, published 2004-12-30 <https://www.federalregister.gov/documents/2004/12/30/04-28113/notice-of-proposed-rulemaking-for-health-coverage-portability-tolling-certain-time-periods-and>. Interprets 26 U.S.C. § 9801.

Par. 3. Section 54.9801-2 is amended in the first sentence by removing the language “54.9801-6” and adding “54.9801-7” in its place.