§ 54.9815-2719AT Patient protections (temporary).
26 C.F.R. Part 54 — Pension Excise Taxes · 2026 edition · updated 2026-10-04 · United States
(a)-(b) [Reserved]
(c) Applicability date. The provisions of this section are applicable to group health plans and health insurance issuers for plan years beginning before January 1, 2022. See also §§ 54.9816-4T through 54.9816-7T, 54.9817-1T, and 54.9822-1T for rules applicable with respect to plan years beginning on or after January 1, 2022.
[T.D. 9951, 86 FR 36950, July 13, 2021]
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