Table of Contents

• Rev. Rul. 2010-12
• T.D. 9479
  • AGENCIES:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • CUSTOMER SERVICE INFORMATION:
  • SUPPLEMENTARY INFORMATION:
    • I. Background
    • II. Overview of the Regulations
    • A. Meaning of Terms (26 CFR 54.9812-1T(a), 29 CFR 2590.712(a), and 45 CFR 146.136(a))
    • 1. Aggregate Lifetime and Annual Dollar Limits
    • 2. Coverage Unit
    • 3. Cumulative Financial Requirements
    • 4. Cumulative Quantitative Treatment Limitations
    • 5. Financial Requirements
    • 6. Medical/Surgical Benefits, Mental Health Benefits, and Substance Use Disorder Benefits
    • 7. Treatment Limitations
    • B. Conforming Amendments to Parity Requirements With Respect To Aggregate Lifetime and Annual Dollar Limits (26 CFR 54.9812-1T(b), 29 CFR 2590.712(b), and 45 CFR 146.136(b))
    • C. Parity Requirements With Respect To Financial Requirements and Treatment Limitations (26 CFR 54.9812-1T(c), 29 CFR 2590.712(c), and 45 CFR 146.136(c))
    • 1. Clarification of Terms
    • 2. General Parity Requirement for Financial Requirements and Treatment Limitations
    • D. Availability of Plan Information (26 CFR 54.9812-1T(d), 29 CFR 2590.712(d), and 45 CFR 146.136(d))
    • E. General Applicability Provisions (26 CFR 54.9812-1T(e), 29 CFR 2590.712(e), and 45 CFR 146.136(e))
    • 1. Overview
    • 2. Interaction with State Insurance Laws
    • F. Small Employer Exemption (26 CFR 54.9812-1T(f), 29 CFR 2590.712(f), and 45 CFR 146.136(f))
    • G. Increased Cost Exemption (26 CFR 54.9812-1T(g), 29 CFR 2590.712(g), and 45 CFR 146.136(g))
    • H. Sale of Nonparity Health Insurance Coverage (26 CFR 54.9812-1T(h), 29 CFR 2590.712(h), and 45 CFR 146.136(h))
    • I. Applicability Dates (26 CFR 54.9812-1T(i), 29 CFR 2590.712(i), and 45 CFR 146.136(i))
    • III. Interim Final Regulations and Request for Comments
    • IV. Economic Impact and Paperwork Burden
    • A. Summary—Department of Labor and Department of Health and Human Services
    • B. Statement of Need for Regulatory Action
    • C. Executive Order 12866—Department of Labor and Department of Health and Human Services
    • 1. Regulatory Alternatives
    • 2. Affected Entities and Other Assumptions
    • 3. Benefits
    • 4. Costs
    • 5. Transfer resulting for premium increase due to MHPAEA
    • D. Regulatory Flexibility Act—Department of Labor and Department of Health and Human Services
    • E. Special Analyses-Department of the Treasury
    • F. Paperwork Reduction Act
    • 1. Departments of Labor and the Treasury
    • 2. Department of Health and Human Services
    • ICRs Regarding Parity in Mental Health and Substance Use Disorder Benefits. (45 CFR §146.136(d))
    • Medical Necessity Disclosure
    • Claims Denial Disclosure
    • G. Congressional Review Act
    • H. Unfunded Mandates Reform Act
    • I. Federalism Statement—Department of Labor and Department of Health and Human Services
    • V. Statutory Authority
  • PART 54—PENSION EXCISE TAXES
    • §54.9812 Parity in mental health and substance use disorder benefits (temporary).
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT