26 CFR 54.9815-2705 - Prohibiting discrimination against participants and beneficiaries based on a health factor.

Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024

View all text of Part 54 [§ 54.4971-1 - § 54.9833-1]

§ 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]

authority: 26 U.S.C. 7805,unless

cite as: 26 CFR 54.9815-2705