{"data":{"id":"us/26-cfr-54.9801-5","jurisdiction":"us","citation":"26 CFR 54.9801-5","heading":"-5 Evidence of creditable coverage.","body":"(a) In general. The rules for providing certificates of creditable coverage and demonstrating creditable coverage have been superseded by the prohibition on preexisting condition exclusions. See section 2704 of the Public Health Service Act, incorporated into section 9815 of the Code, and its implementing regulations for rules prohibiting the imposition of a preexisting condition exclusion.\n(b) Applicability. The provisions of this section apply beginning December 31, 2014.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 54—PENSION EXCISE TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"68d53b99c2c79d61a143fc2ce96c89b02dcbed90ce86b08855697fe3902a373a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-54.9801-4","next":"us/26-cfr-54.9801-6"},"notice":"GroundRules: Original legal text. Not legal advice."}