Treasury Regulations · 26 CFR
§ 54.9825-2T. Applicability (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. § 9825
Cite as 26 CFR § 54.9825-2T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 23, 2021 by T.D. 9958
- Issued under
- 26 U.S.C. § 9825
- Length
- 101 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 5 regulations; cited by 1
¶(a) In general. The requirements in §§ 54.9825-4T through 54.9825-6T apply to group health plans (including grandfathered health plans as defined in § 54.9815-1251), except as specified in paragraph (b) of this section.
¶(b) Exceptions. The requirements in §§ 54.9825-4T through 54.9825-6T do not apply to the following:
¶(3) Health reimbursement arrangements or other account-based group health plans as described in § 54.9815-2711(d).
[T.D. 9958, 86 FR 66696, Nov. 23, 2021]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
- § 54.9825-4T Reporting requirements related to prescription drug and health care spending (temporary).
- § 54.9815-1251 Preservation of right to maintain existing coverage.
- § 54.9831-1 Special rules relating to group health plans.
- § 54.9801-2 Definitions.
- § 54.9815-2711 No lifetime or annual limits.
Cited by 1 other regulation
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. 9958 (86 FR 66696)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 54.9817-2 Independent dispute resolution process for air ambulance services.
- § 54.9817-2T Independent dispute resolution process for air ambulance services (temporary).
- § 54.9822-1T Choice of health care professional (temporary).
- § 54.9825-1T Basis and scope (temporary).
- § 54.9825-2T Applicability (temporary).
- § 54.9825-3T Definitions (temporary).
- § 54.9825-4T Reporting requirements related to prescription drug and health care spending (temporary).
- § 54.9825-5T Aggregate reporting (temporary).
- § 54.9825-6T Required information (temporary).