Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter D - Miscellaneous Excise Taxes |
Part 54 - Pension Excise Taxes |
§ 54.9815-2705 - Prohibiting discrimination against participants and beneficiaries based on a health factor.
Latest version.
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§ 54.9815-2705 Prohibiting discrimination against participants and beneficiaries based on a health factor.
(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]