Internal Revenue Bulletin:  2005-8 

February 22, 2005 

EMPLOYEE PLANS


Table of Contents

T.D. 9166 T.D. 9166

Final regulations under section 9801 of the Code provide guidance on the Health Insurance Portability and Accountability Act of 1996 (HIPAA) portability requirements relating to the restrictions on the extent to which group health plans can impose preexisting condition exclusions, the furnishing of certificates of creditable coverage, the provision of special enrollment rights, and certain definitions used in and exceptions to the HIPAA portability requirements.

REG-130370-04 REG-130370-04

Proposed regulations under section 9801of the Code would provide guidance on the HIPAA portability requirements relating to interaction with the Family and Medical Leave Act of 1993, special enrollment procedures, and miscellaneous issues.


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