1. Regulations
  2. title 26
  3. chapter I-i18
  4. part 54
  5. § 54.9833-1

View all text of Part 54 [§ 54.4971-1 - § 54.9833-1]

§ 54.9833-1 - Applicability dates.

Link to an amendment published at 89 FR 23413, Apr. 3, 2024.

Sections 54.9801-1 through 54.9801-6, 54.9831-1, and this section are applicable for plan years beginning on or after July 1, 2005. Notwithstanding the previous sentence, the definition of “short-term, limited-duration insurance” in § 54.9801-2 applies October 2, 2018.

[T.D. 9166, 69 FR 78746, Dec. 30, 2004, as amended by T.D. 9791, 81 FR 75325, Oct. 31, 2016; T.D. 9837, 83 FR 38242, Aug. 3, 2018]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

CITE AS: 26 CFR 54.9833-1