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Sec. 54.9825-2T Applicability (temporary).

(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:

(1) Excepted benefits as described in § 54.9831-1(c).

(2) Short-term, limited-duration insurance as defined in § 54.9801-2.

(3) Health reimbursement arrangements or other account-based group health plans as described in § 54.9815-2711(d).

[Added by T.D. 9958, 86 FR 66662-66704, Nov. 23, 2021.]

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