{"data":{"id":"us/26-cfr-54.9815-2705","jurisdiction":"us","citation":"26 CFR 54.9815-2705","heading":"-2705 Prohibiting discrimination against participants and beneficiaries based on a health factor.","body":"(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.\n(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.","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":"bfffaccfecaadd1f19dbb708a575e35a26ef15961db33768db07a56abb87e881","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-54.9815-2704","next":"us/26-cfr-54.9815-2708"},"notice":"GroundRules: Original legal text. Not legal advice."}