INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
Fees on Insured and Self-insured Health Plans
Subpart C. Fees on Insured and Self-insured Health Plans
§ 46.4375-1 - Fee on issuers of specified health insurance policies.
§ 46.4376-1 - Fee on sponsors of self-insured health plans.
§ 46.4377-1 - Definitions and special rules.