Internal Revenue Bulletin:  2008-47 

November 24, 2008 

EXCISE TAX


Table of Contents

T.D. 9427 T.D. 9427

Final regulations under section 9811 of the Code provide guidance on the requirements for group health plans offering benefits for hospital stays in connection with childbirth to provide benefits for at least a 48-hour stay for vaginal deliveries and for at least a 96-hour stay for deliveries by cesarean section.


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