26 C.F.R. § 54.9833-1

Current through May 31, 2024

Section 54.9833-1 - [Effective until 6/17/2024] 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.

26 C.F.R. §54.9833-1

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

, as amended by T.D. 9791, 81 FR 75325, 10/31/2016; 81 FR 75325, 12/30/2016; 83 FR 38242, 10/2/2018