Treas. Reg. § 54.9816-2T Applicability (temporary).

eCFR as of 2026-10-19 · Interprets § 9816 · Temporary, issued Jul. 13, 2021: § 7805(e) 3-year limit

(a) In general. (1) The requirements in §§ 54.9816-4T through 54.9816-7T, 54.9817-1T, and 54.9822-1T apply to group health plans (including grandfathered health plans as defined in § 54.9815-1251), except as specified in paragraph (b) of this section.

(2) The requirements in §§ 54.9816-8T and 54.9817-2T apply to certified IDR entities and group health plans (including grandfathered health plans as defined in § 54.9815-1251) except as specified in paragraph (b) of this section.

(b) Exceptions. The requirements in §§ 54.9816-4T through 54.9816-8T, 54.9817-1T, 54.9817-2T, and 54.9822-1T do not apply to the following:

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    (1) Excepted benefits as described in § 54.9831-1(c).

    (2) Short-term, limited-duration insurance as defined in § 54.9801-2.

    (3) Health reimbursement arrangements or other account-based group health plans as described in § 54.9815-2711(d).

    [T.D. 9951, 86 FR 36950, July 13, 2021, as amended by T.D. 9955, 86 FR 56100, Oct. 7, 2021]