# Treas. Reg. § 54.9825-2T: Applicability (temporary).

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-54.9825-2T>. Interprets 26 U.S.C. § 9825.

(a) In general. The requirements in §§ 54.9825-4T through 54.9825-6T apply to 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 §§ 54.9825-4T through 54.9825-6T do not apply to the following: 

(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. 9958, 86 FR 66696, Nov. 23, 2021]