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For the imposition of tax on any failure of a group health plan to meet the requirements of this chapter, see section 4980D.
Section applicable with respect to group health plans for plan years beginning after the date that is one year after May 21, 2008, see section 103(f)(2) of Pub. L. 110–233, set out as an Effective Date of 2008 Amendment note under section 9802 of this title.
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