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

26 CFR § 54.9816-2TeCFR, current through 2026-07-14

(a) In general

(1) The requirements in through , , and apply to group health plans (including grandfathered health plans as defined in ), except as specified in of this section.

(2) The requirements in and apply to certified IDR entities and group health plans (including grandfathered health plans as defined in ) except as specified in of this section.

(b) Exceptions The requirements in through , , , and do not apply to the following:

(1) Excepted benefits as described in .

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

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

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