26 CFR § 54.9815-2705 - Prohibiting discrimination against participants and beneficiaries based on a health factor.
---
identifier: "/us/cfr/t26/s54.9815-2705"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.9815-2705 - Prohibiting discrimination against participants and beneficiaries based on a health factor."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.9815-2705"
section_name: "Prohibiting discrimination against participants and beneficiaries based on a health factor."
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: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
cfr_part: "54"
---
# 54.9815-2705 Prohibiting discrimination against participants and beneficiaries based on a health factor.
(a) *In general.* A group health plan and a health insurance issuer offering group health insurance coverage must comply with the requirements of § 54.9802-1.
(b) *Applicability date.* This section is applicable to group health plans and health insurance issuers offering group health insurance coverage for plan years beginning on or after January 1, 2014.
[T.D. 9620, 78 FR 33181, June 3, 2013]