GroundRules
26 CFR 54.9815-2719AT: -2719AT Patient protections (temporary).
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)-(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 §§ 54.9816-4T through 54.9816-7T, 54.9817-1T, and 54.9822-1T for rules applicable with respect to plan years beginning on or after January 1, 2022.
Collected 2026-08-27T02:25:11Z. Source file · JSON