Bulletin No. 2018–11 March 12, 2018
Internal Revenue Bulletin 2018-11 · 2026-10-03 edition · updated 2026-10-04 · United States
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fit, it is exempt from the Public Health Service Act’s (PHS Act) individual-market requirements because it is statutorily excluded from individual health insurance coverage. The proposed regulations expand the potential maximum coverage period by 9 months, consistent with the definition in the 2004 HIPAA final regulations.
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