26 CFR § 54.9825-2T - Applicability (temporary).

---
identifier: "/us/cfr/t26/s54.9825-2T"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.9825-2T - Applicability (temporary)."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.9825-2T"
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"
---


# 54.9825-2T Applicability (temporary).

(a) *In general.* The requirements in §§ 54.9825-4T through 54.9825-6T apply to 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 §§ 54.9825-4T through 54.9825-6T 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. 9958, 86 FR 66696, Nov. 23, 2021]