26 CFR § 54.9816-2T - Applicability (temporary).

---
identifier: "/us/cfr/t26/s54.9816-2T"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.9816-2T - Applicability (temporary)."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.9816-2T"
section_name: "Applicability (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"
---


# 54.9816-2T Applicability (temporary).

(a) *In general.* (1) The requirements in §§  54.9816-4T through 54.9816-7T, 54.9817-1T, and 54.9822-1T apply to group health plans (including grandfathered health plans as defined in §  54.9815-1251), except as specified in paragraph (b) of this section.

(2) The requirements in §§  54.9816-8T and 54.9817-2T apply to certified IDR entities and group health plans (including grandfathered health plans as defined in §  54.9815-1251) except as specified in paragraph (b) of this section.

(b) *Exceptions.* The requirements in §§  54.9816-4T through 54.9816-8T, 54.9817-1T, 54.9817-2T, and 54.9822-1T do not apply to the following:

(1) Excepted benefits as described in § 54.9831-1(c).

(2) Short-term, limited-duration insurance as defined in § 54.9801-2.

(3) Health reimbursement arrangements or other account-based group health plans as described in § 54.9815-2711(d).

[T.D. 9951, 86 FR 36950, July 13, 2021, as amended by T.D. 9955, 86 FR 56100, Oct. 7, 2021]