[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR54.9801-1T]

[Page 356-357]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 54_PENSION EXCISE TAXES--Table of Contents
 
Sec. 54.9801-1T  Basis and scope (temporary).

    (a) Statutory basis. Sections 54.9801-1T through 54.9801-6T, 
54.9802-1T, 54.9811-1T, 54.9812-1T, 54.9831-1T, and 54.9833-1T 
(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.

[[Page 357]]

    (2) Certificates and disclosure of previous coverage.
    (3) Rules relating to creditable coverage.
    (4) Special enrollment periods.
    (c) Similar Requirements under the Public Health Service Act and 
Employee Retirement Income Security Act. Sections 2701, 2702, 2704, 
2705, 2721, and 2791 of the Public Health Service Act and sections 701, 
702, 703, 711, 712, 732, and 733 of the Employee Retirement Income 
Security Act of 1974 impose requirements similar to those imposed under 
Chapter 100 of Subtitle K with respect to health insurance issuers 
offering group health insurance coverage. See 45 CFR parts 144, 146 and 
148 and 29 CFR part 2590. 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 Sec. 
54.9801-2T).

[T.D. 8716, 62 FR 16927, Apr. 8, 1997; 62 FR 31691, June 10, 1997, as 
amended by T.D. 8741, 62 FR 66952, Dec. 22, 1997; T.D. 8788, 63 FR 
57553, Oct. 27, 1998]