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Notice 2021-62, page 831.

EMPLOYEE PLANS, EXCISE TAX

Internal Revenue Bulletin 2021-49 · 2026-10-03 edition · updated 2026-10-04 · United States

REG 117575-21, page 847. This document sets forth proposed regulations implementing certain transparency requirements under section 204 of Division BB of Title II of the Consolidated Appropriations Act, 2021. The text of the temporary regulations issued jointly with the Department of Health and Human Services, the Department of Labor, and the Office of Personnel Management serves as the text of these proposed regulations.

T.D. 9958, page 781. This document sets forth temporary regulations implementing certain transparency requirements under section 204 of Division BB of Title II of the Consolidated Appro

Finding Lists begin on page ii.

priations Act, 2021. These temporary regulations, issued jointly with the Department of Health and Human Services, the Department of Labor, and the Office of Personnel Management, require group health plans and health insurance issuers in the group and individual markets to report certain information about prescription drugs and health care spending to the Department of Health and Human Services, the Department of Labor, and the Department of the Treasury.

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▸Contents — Internal Revenue Bulletin 2021-49
Internal Revenue Bulletin 2021-49

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