Internal Revenue Bulletin:  2010-18 

May 3, 2010 

EMPLOYEE PLANS


Table of Contents

T.D. 9479 T.D. 9479

Final regulations under section 9812 of the Code provide guidance on the requirements imposed on group health plans by the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA), generally prohibiting plans from imposing financial requirements or treatment limitations with respect to mental health or substance use disorder benefits that are more restrictive than those imposed with respect to medical/surgical benefits under the plan.


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