{"data":{"id":"us/26-cfr-54.9816-2t","jurisdiction":"us","citation":"26 CFR 54.9816-2T","heading":"-2T Applicability (temporary).","body":"(a) In general. (1) The requirements in §§ 54.9816-4T through 54.9816-7T, 54.9817-1T, and 54.9822-1T apply to group health plans (including grandfathered health plans as defined in § 54.9815-1251), except as specified in paragraph (b) of this section.\n(2) The requirements in §§ 54.9816-8T and 54.9817-2T apply to certified IDR entities and group health plans (including grandfathered health plans as defined in § 54.9815-1251) except as specified in paragraph (b) of this section.\n(b) Exceptions. The requirements in §§ 54.9816-4T through 54.9816-8T, 54.9817-1T, 54.9817-2T, and 54.9822-1T do not apply to the following:\n(1) Excepted benefits as described in § 54.9831-1(c).\n(2) Short-term, limited-duration insurance as defined in § 54.9801-2.\n(3) Health reimbursement arrangements or other account-based group health plans as described in § 54.9815-2711(d).","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":"eeba977a97d137be25f203e68a5d155a2f63517fbeba2b22a276f8e2dbe3c7a8","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-54.9816-1t","next":"us/26-cfr-54.9816-3"},"notice":"GroundRules: Original legal text. Not legal advice."}