{"data":{"id":"us/26-cfr-54.9816-3","jurisdiction":"us","citation":"26 CFR 54.9816-3","heading":"-3 Definitions.","body":"(a) The definitions in § 54.9801-2 apply to §§ 54.9816-4 through 54.9816-9, 54.9817-1, 54.9817-2, and 54.9822-1, unless otherwise specified. In addition, for purposes of §§ 54.9816-4 through 54.9816-9, 54.9817-1, 54.9817-2, and 54.9822-1, the following definition applies:\nBundled payment arrangement means an arrangement under which—\n(1) A provider, facility, or provider of air ambulance services bills for multiple items or services furnished to a single patient under a single service code that represents multiple items or services (for example, a Diagnosis-Related Group (DRG) code); or\n(2) A plan or issuer makes an initial payment or notice of denial of payment to a provider, facility, or provider of air ambulance services under a single service code that represents multiple items or services furnished to a single patient (for example, a DRG code).\n(b) For further guidance, see 29 CFR 2590.716-3.","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":"8a801e23452557e3f50ea7c0495b7f30e27e7211699099775069478470d4f3ba","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-54.9816-2t","next":"us/26-cfr-54.9816-3t"},"notice":"GroundRules: Original legal text. Not legal advice."}