26 CFR · Internal Revenue
§ 54.9825-2T — Applicability (temporary).
eCFR · current through Jul 10, 2026
§ 54.9825-2T Applicability (temporary).
(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.
(b)Exceptions. The requirements in §§ 54.9825-4T through 54.9825-6T do not apply to the following:
(1)Excepted benefits as described in § 54.9831-1(c).
(2)Short-term, limited-duration insurance as defined in § 54.9801-2.
(3)Health reimbursement arrangements or other account-based group health plans as described in § 54.9815-2711(d).
[T.D. 9958, 86 FR 66696, Nov. 23, 2021]
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Related
§ 54.9825-2
26 C.F.R. § 54.9825-2
§ 54.9825-4
26 C.F.R. § 54.9825-4
§ 54.9815-1251
26 C.F.R. § 54.9815-1251
§ 54.9831-1
26 C.F.R. § 54.9831-1
§ 54.9801-2
26 C.F.R. § 54.9801-2
§ 54.9815-2711
26 C.F.R. § 54.9815-2711
Nearby Sections
11
§ 54.9822-1T
Choice of health care professional (temporary).§ 54.9825-1T
Basis and scope (temporary).§ 54.9825-2T
Applicability (temporary).§ 54.9825-3T
Definitions (temporary).§ 54.9825-4T
Reporting requirements related to prescription drug and health care spending (temporary).§ 54.9825-5T
Aggregate reporting (temporary).§ 54.9825-6T
Required information (temporary).