# Treas. Reg. § 54.9815-2705: Prohibiting discrimination against participants and beneficiaries based on a health factor.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-54.9815-2705>. Interprets 26 U.S.C. § 9815.

(a) In general. A group health plan and a health insurance issuer offering group health insurance coverage must comply with the requirements of § 54.9802-1. 

(b) Applicability date. This section is applicable to group health plans and health insurance issuers offering group health insurance coverage for plan years beginning on or after January 1, 2014. 

[T.D. 9620, 78 FR 33181, June 3, 2013]