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26 CFR §54.9825-2T — -2T Applicability (temporary).

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. The requirements in §§ 54.9825-4T through 54.9825-6T 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. (b)Exceptions. The requirements in §§ 54.9825-4T through 54.9825-6T 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).