26 CFR 54.9833-1 - Effective dates.

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§ 54. 9833-1 Effective 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 and paragraph (c)(5)(i)(C) of § 54. 9831-1 apply for plan years beginning on or after January 1, 2017.

[T.D. 9166, 69 FR 78746, Dec. 30, 2004, as amended by T.D. 9791, 81 FR 75325, Oct. 31, 2016]