{"data":{"id":"us/26-cfr-54.9815-2719at","jurisdiction":"us","citation":"26 CFR 54.9815-2719AT","heading":"-2719AT Patient protections (temporary).","body":"(a)-(b) [Reserved]\n(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.","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":"3a866d369712d014a16236bd7c088e522f84286ab50f380b241af932f3294494","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-54.9815-2719a","next":"us/26-cfr-54.9816-1t"},"notice":"GroundRules: Original legal text. Not legal advice."}