StacksVerified U.S. regulatory reference

26 CFR §54.9816-2T

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general.
    1. (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.
    2. (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.
  2. (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:
    1. (1)Excepted benefits as described in § 54.9831-1(c).
    2. (2)Short-term, limited-duration insurance as defined in § 54.9801-2.
    3. (3)Health reimbursement arrangements or other account-based group health plans as described in § 54.9815-2711(d).