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Internal Revenue Bulletin:  2016-47 

November 21, 2016 

EXCISE TAX


Table of Contents

T.D. 9791T.D. 9791

This document contains final regulations regarding the definition of short-term, limited-duration insurance for purposes of the exclusion from the definition of individual health insurance coverage, and standards for travel insurance and supplemental health insurance coverage to be considered excepted benefits. This document also amends a reference in the final regulations relating to the prohibition on lifetime and annual dollar limits.


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