26 CFR § 54.9833-1 - Applicability dates.

---
identifier: "/us/cfr/t26/s54.9833-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.9833-1 - Applicability dates."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.9833-1"
section_name: "Applicability dates."
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"
---


# 54.9833-1 Applicability dates.

Sections 54.9801-1 through 54.9801-6, and 54.9831-1 and this section are applicable for plan years beginning on or after July 1, 2005. Notwithstanding the previous sentence, for short-term, limited-duration insurance sold or issued on or after September 1, 2024, the definition of *short-term, limited-duration insurance* in § 54.9801-2 applies for coverage periods beginning on or after September 1, 2024. For short-term, limited-duration insurance sold or issued before September 1, 2024 (including any subsequent renewal or extension consistent with applicable law), the definition of *short-term, limited-duration insurance* in 26 CFR 54.9801-2, revised as of April 1, 2023, continues to apply, except that paragraph (2) of the definition of *short-term, limited-duration insurance* in § 54.9801-2 applies for coverage periods beginning on or after September 1, 2024.

[T.D. 9990, 89 FR 23413, Apr. 3, 2024]