§ 54.9815-2705 Prohibiting discrimination against participants and beneficiaries based…

26 C.F.R. Part 54 — Pension Excise Taxes · 2026 edition · updated 2026-10-04 · United States

(a) In general. A group health plan and a health insurance issuer offering group health insurance coverage must comply with the requirements of § 54.9802-1.

(b) Applicability date. This section is applicable to group health plans and health insurance issuers offering group health insurance coverage for plan years beginning on or after January 1, 2014.

[T.D. 9620, 78 FR 33181, June 3, 2013]

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▸Contents — 26 C.F.R. Part 54 — Pension Excise Taxes

26 C.F.R. Part 54 — Pension Excise Taxes

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