26 C.F.R. § 54.9801-1 Basis and scope.
Title 26 - Internal Revenue
(a) Statutory basis. Sections 54.9801–1 through 54.9801–6, 54.9802–1, 54.9802–1T, 54.9811–1T, 54.9812–1T, 54.9831–1, and 54.9833–1 (portability sections) implement Chapter 100 of Subtitle K of the Internal Revenue Code of 1986. (b) Scope. A group health plan may provide greater rights to participants and beneficiaries than those set forth in these portability sections. These portability sections set forth minimum requirements for group health plans concerning: (1) Limitations on a preexisting condition exclusion period. (2) Certificates and disclosure of previous coverage. (3) Rules relating to creditable coverage. (4) Special enrollment periods. (5) Prohibition against discrimination on the basis of health factors. (c) Similar requirements under the Employee Retirement Income Security Act and the Public Health Service Act. Sections 701, 702, 703, 711, 712, 732, and 733 of the Employee Retirement Income Security Act of 1974 and sections 2701, 2702, 2704, 2705, 2721, and 2791 of the Public Health Service Act impose requirements similar to those imposed under Chapter 100 of Subtitle K with respect to health insurance issuers offering group health insurance coverage. See 29 CFR part 2590 and 45 CFR parts 144, 146, and 148. See also part B of Title XXVII of the Public Health Service Act and 45 CFR part 148 for other rules applicable to health insurance offered in the individual market (defined in §54.9801–2). [T.D. 9166, 69 FR 78746, Dec. 30, 2004]
Title 26: Internal Revenue
PART 54—PENSION EXCISE TAXES
§ 54.9801-1 Basis and scope.
