Treasury Regulations · 26 CFR
§ 54.9815-2719AT. Patient protections (temporary).
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 § 54.9815-2719AT
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 13, 2021 by T.D. 9951
- Issued under
- 26 U.S.C. § 9815
- Length
- 66 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(a)-(b) [Reserved]
¶(c) Applicability date. The provisions of this section are applicable to group health plans and health insurance issuers for plan years beginning before January 1, 2022. See also §§ 54.9816-4T through 54.9816-7T, 54.9817-1T, and 54.9822-1T for rules applicable with respect to plan years beginning on or after January 1, 2022.
[T.D. 9951, 86 FR 36950, July 13, 2021]
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. 9951 (86 FR 36950)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 54.9815-2715A3 Transparency in coverage—requirements for public disclosure.
- § 54.9815-2719 Internal claims and appeals and external review processes.
- § 54.9815-2719T Internal claims and appeals and external review processes (temporary).
- § 54.9815-2719A Patient protections.
- § 54.9815-2719AT Patient protections (temporary).
- § 54.9816-1T Basis and scope (temporary).
- § 54.9816-2T Applicability (temporary).
- § 54.9816-3 Definitions.
- § 54.9816-3T Definitions (temporary).