# Treas. Reg. § 54.9815-2719AT: Patient protections (temporary).

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-54.9815-2719AT>. Interprets 26 U.S.C. § 9815.

(a)-(b) [Reserved] 

(c) Applicability date. The provisions of this section are applicable to group health plans and health insurance issuers for plan years beginning before January 1, 2022. See also §§ 54.9816-4T through 54.9816-7T, 54.9817-1T, and 54.9822-1T for rules applicable with respect to plan years beginning on or after January 1, 2022. 

[T.D. 9951, 86 FR 36950, July 13, 2021]