Treasury Regulations · 26 CFR
§ 54.9815-2705. Prohibiting discrimination against participants and beneficiaries based on a health factor.
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. § 9815
Cite as 26 CFR § 54.9815-2705
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 3, 2013 by T.D. 9620
- Issued under
- 26 U.S.C. § 9815
- Length
- 61 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(a) In general. A group health plan and a health insurance issuer offering group health insurance coverage must comply with the requirements of § 54.9802-1.
¶(b) Applicability date. This section is applicable to group health plans and health insurance issuers offering group health insurance coverage for plan years beginning on or after January 1, 2014.
[T.D. 9620, 78 FR 33181, June 3, 2013]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations 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.
- Issued by T.D. 9620 (78 FR 33181)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 54.9812-1 Parity in mental health and substance use disorder benefits.
- § 54.9812-2 Nonquantitative treatment limitation comparative analysis requirements.
- § 54.9815-1251 Preservation of right to maintain existing coverage.
- § 54.9815-2704 Prohibition of preexisting condition exclusions.
- § 54.9815-2705 Prohibiting discrimination against participants and beneficiaries based on a health factor.
- § 54.9815-2708 Prohibition on waiting periods that exceed 90 days.
- § 54.9815-2711 No lifetime or annual limits.
- § 54.9815-2712 Rules regarding rescissions.
- § 54.9815-2713 Coverage of preventive health services.