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Treasury Regulations · 26 CFR

§ 54.9801-5. Evidence of creditable coverage.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 9801

Cite as 26 CFR § 54.9801-5

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
February 24, 2014 by T.D. 9656
Issued under
26 U.S.C. § 9801
Length
73 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 0
(a) In general. The rules for providing certificates of creditable coverage and demonstrating creditable coverage have been superseded by the prohibition on preexisting condition exclusions. See section 2704 of the Public Health Service Act, incorporated into section 9815 of the Code, and its implementing regulations for rules prohibiting the imposition of a preexisting condition exclusion.
(b) Applicability. The provisions of this section apply beginning December 31, 2014.

[T.D. 9656, 79 FR 10305, Feb. 24, 2014]

Other regulations under § 9801

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 9656 (79 FR 10305)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 54 Pension excise taxes

Nearby sections