Implements § 9815Open in workspace
Reg. § 54.9815-2719AT Patient protections (temporary).
26 CFR § 54.9815-2719ATeCFR, current through 2026-07-14
(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 through , , and for rules applicable with respect to plan years beginning on or after January 1, 2022.
[T.D. 9951, 86 FR 36950, July 13, 2021]