EXCISE TAX

T.D. 9298, page 434. Final regulations under section 9802 of the Code provide guidance which prohibits group health plans from discriminating in eligibility or premiums among those covered by the plan. The regulations also provide guidance on the limited exception to the nondiscrimination requirements for programs of health promotion or disease prevention.

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Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii.

T.D. 9299, page 460. Final regulations under section 9802 of the Code provide guidance on an exception to the general nondiscrimination requirements, which prohibit group health plans from discriminating in eligibility or premiums among those covered by the plan. The exception allows certain church plans to continue requiring evidence of good health of certain individuals.