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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 54 - Pension Excise Taxes |
§ 54.9833-1 - Applicability dates.
Latest version.
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§ 54.9833-1 Applicability dates.
Sections 54.9801-1 through 54.9801-6, 54.9831-1, and this section are applicable for plan years beginning on or after July 1, 2005. Notwithstanding the previous sentence, the definition of “short-term, limited-duration insurance” in § 54.9801-2 applies October 2, 2018.
[T.D. 9166, 69 FR 78746, Dec. 30, 2004, as amended by T.D. 9791, 81 FR 75325, Oct. 31, 2016; T.D. 9837, 83 FR 38242, Aug. 3, 2018]