# Prop. Treas. Reg. § 57.4: Fee calculation.

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>.

15. Section 57.4 is amended by adding a sentence to the end of paragraph (b)(2) and adding paragraph (b)(3) to read as follows:

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(b) * * *

(2) * * * This presumption does not apply to excluded premiums for qualified expatriates in expatriate health plans as described in § 57.2(n)(2).

(3) Manner of determining excluded premiums for qualified expatriates in expatriate health plans. The IRS may specify in other guidance published in the Internal Revenue Bulletin the manner of determining excluded premiums for qualified expatriates in expatriate health plans as described in § 57.2(n)(2).

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