26 CFR § 54.9815-2719AT - Patient protections (temporary).

---
identifier: "/us/cfr/t26/s54.9815-2719AT"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.9815-2719AT - Patient protections (temporary)."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.9815-2719AT"
section_name: "Patient protections (temporary)."
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"
---


# 54.9815-2719AT Patient protections (temporary).

(a)-(b) [Reserved]

(c) *Applicability date.* The provisions of this section are applicable to group health plans and health insurance issuers for plan years beginning before January 1, 2022. *See also* §§ 54.9816-4T through 54.9816-7T, 54.9817-1T, and 54.9822-1T for rules applicable with respect to plan years beginning on or after January 1, 2022.

[T.D. 9951, 86 FR 36950, July 13, 2021]