Prop. Treas. Reg. § 54.9801-2 Definitions.

Proposed 2013-02-06 · 2013-02420 · 78 FR 8456 · Interprets § 9801 · Would amend § 54.9801-2

Par. 2. Section 54.9801-2 is amended by revising the definition of excepted benefits as follows:

* * * * *

Excepted benefits means the benefits described as excepted in § 54.9831(c), or 45 CFR § 148.220 (describing when individual health insurance policies constitute excepted benefits).

* * * * *