Reg. § 54.9825-2T Applicability (temporary).

26 CFR § 54.9825-2TeCFR, current through 2026-07-14

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

(b) Exceptions The requirements in through 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. 9958, 86 FR 66696, Nov. 23, 2021]