# Prop. Treas. Reg. § 57.10: Effective/applicability dates.

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>.

16. Section 57.10 is amended by revising paragraph (a) and adding paragraph (c) to read as follows:

(a) In general. Except as provided in paragraphs (b) and (c) of this section, §§ 57.1 through 57.9 apply to any fee that is due on or after September 30, 2014.

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(c) Qualified expatriates in expatriate health plans. Section 57.2(n)(2), the last sentence of § 57.4(b)(2), and § 57.4(b)(3) apply to any fee that is due on or after the date the final regulations are published in the Federal Register . Until the date the final regulations are published in the Federal Register , taxpayers may rely on these rules for any fee that is due on or after September 30, 2018.