The correction notice that is the subject of this document is under section 9802 of the Internal Revenue Code.

As published, final regulations (T.D. 9298) contain errors that may prove to be misleading and are in need of clarification.

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Accordingly, 26 CFR part 54 is corrected by making the following correcting amendments:

Paragraph 1. The authority citation for part 54 continues to read, in part, as follows:

Authority: 26 U.S.C. 7805 * * *

Par. 2. Section 54.9802-1(b)(2)(i)(D) is amended by revising paragraph (ii) of Example 4.

Par. 3. Section 54.9802-1(f)(1) is amended by revising the first sentence of the paragraph. The revisions read as follows:

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(b) * * *

(2) * * *

(i) * * *

(D) * * *

Example 4. * * *

(ii) Conclusion. In this Example 4, the limit does not violate this paragraph (b)(2)(i) because $2,000 of benefits for the treatment of TMJ are available uniformly to all similarly situated individuals and a plan may limit benefits covered in relation to a specific disease or condition if the limit applies uniformly to all similarly situated individuals and is not directed at individual participants or beneficiaries. (This example does not address whether the plan provision is permissible under the Americans with Disabilities Act or any other applicable law.)

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(f) * * *

(1) * * * If none of the conditions for obtaining a reward under a wellness program are based on an individual satisfying a standard that is related to a health factor (or if a wellness program does not provide a reward), the wellness program does not violate this section, if participation in the program is made available to all similarly situated individuals. * * *

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