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EMPLOYEE PLANS

Internal Revenue Bulletin 2005-8 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9166, page 558. Final regulations under section 9801 of the Code provide guidance on the Health Insurance Portability and Accountability Act of 1996 (HIPAA) portability requirements relating to the restrictions on the extent to which group health plans can impose preexisting condition exclusions, the furnishing of certificates of creditable coverage, the provision of special enrollment rights,

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2005-8

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