EMPLOYEE PLANS

T.D. 9744, page 700. This document contains final regulations concerning Public Health Services Act sections which are incorporated into section 9815 of the Internal Revenue Code by section 1563(f) of the Patient Protection and Affordable Care Act, regarding grandfathered health (PHS Act section 1251), the prohibition on preexisting condition exclusions (PHS Act section 2704), the prohibition on lifetime and annual dollar limits (PHS Act section 2711), the prohibition on rescissions (PHS Act section 2712), the extension of coverage of dependent children to age 26 (PHS Act section 2714), the patient protections (PHS Act section 2719A), and the provisions for internal claims and appeals and external review (PHS Act section 2719). The final rule was published jointly with the Departments of Labor and of Health and Human Services.