GroundRules
26 CFR 54.9815-2705: -2705 Prohibiting discrimination against participants and beneficiaries based on a health factor.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 54—PENSION EXCISE TAXES
(a) In general. A group health plan and a health insurance issuer offering group health insurance coverage must comply with the requirements of § 54.9802-1.
(b) Applicability date. This section is applicable to group health plans and health insurance issuers offering group health insurance coverage for plan years beginning on or after January 1, 2014.
Collected 2026-08-27T02:25:11Z. Source file · JSON