26 CFR § 54.9801-5 - Evidence of creditable coverage.

---
identifier: "/us/cfr/t26/s54.9801-5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.9801-5 - Evidence of creditable coverage."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.9801-5"
section_name: "Evidence of creditable coverage."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "54"
part_name: "PENSION EXCISE TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
cfr_part: "54"
---


# 54.9801-5 Evidence of creditable coverage.

(a) *In general.* The rules for providing certificates of creditable coverage and demonstrating creditable coverage have been superseded by the prohibition on preexisting condition exclusions. *See* section 2704 of the Public Health Service Act, incorporated into section 9815 of the Code, and its implementing regulations for rules prohibiting the imposition of a preexisting condition exclusion.

(b) *Applicability.* The provisions of this section apply beginning December 31, 2014.

[T.D. 9656, 79 FR 10305, Feb. 24, 2014]