26 CFR § 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]