26 CFR · Internal Revenue
§ 54.9825-2T — Applicability (temporary).
26 CFR § 54.9825-2T
TitleTitle 26: Internal RevenuePartPart 54: Pension Excise Taxes
SourceeCFR (current through May 4, 2026)
This text of 26 C.F.R. § 54.9825-2T (Applicability (temporary).) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 54.9825-2T (2026).
Text
§ 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).Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 54.9825-2T, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/54/54.9825-2T.