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EMPLOYEE PLANS
Internal Revenue Bulletin 1998-11 · 2026-10-03 edition · updated 2026-10-04 · United States
REG–209485–86, page 21. Proposed regulations under section 4980B of the Code provide guidance on certain changes made by the Health Insurance Portability and Accountability Act of 1996, the Omnibus Budget Reconciliation Act of 1989, and the Technical and Miscellaneous Revenue Act of 1988 relating to the continuation coverage requirements applicable to group health plans.
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