Treasury Regulations (26 C.F.R.)
26 CFR § 54.9801-5
Evidence of creditable coverage.
Official textecfr.govlast amended
# (a) In general.
The rules for providing certificates of creditable coverage and demonstrating creditable coverage have been superseded by the prohibition on preexisting condition exclusions. See section 2704 of the Public Health Service Act, incorporated into section 9815 of the Code, and its implementing regulations for rules prohibiting the imposition of a preexisting condition exclusion.
# (b) Applicability.
The provisions of this section apply beginning December 31, 2014.
[T.D. 9656, 79 FR 10305, Feb. 24, 2014]
Source: view the official text
In this part (40 sections)
- 54.6061-1 · Signing of returns and other documents.
- 54.6071-1 · Time for filing returns.
- 54.6081-1 · Automatic extension of time for filing returns for certain…
- 54.6091-1 · Place for filing excise tax returns under section 4980B,…
- 54.6107-1 · Tax return preparer must furnish copy of return or claims…
- 54.6109-1 · Tax return preparers furnishing identifying numbers for…
- 54.6151-1 · Time and place for paying of tax shown on returns.
- 54.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 54.6694-2 · Penalties for understatement due to an unreasonable…
- 54.6694-3 · Penalty for understatement due to willful, reckless, or…
- 54.6694-4 · Extension of period of collection when tax return preparer…
- 54.6695-1 · Other assessable penalties with respect to the preparation…
- 54.6696-1 · Claims for credit or refund by tax return preparers.
- 54.7701-1 · Tax return preparer.
- 54.9801-1 · Basis and scope.
- 54.9801-1T · Basis and scope (temporary).
- 54.9801-2 · Definitions.
- 54.9801-2T · Definitions (temporary).
- 54.9801-3 · Limitations on preexisting condition exclusion period.
- 54.9801-4 · Rules relating to creditable coverage.
- 54.9801-5 · Evidence of creditable coverage.
- 54.9801-6 · Special enrollment periods.
- 54.9802-1 · Prohibiting discrimination against participants and…
- 54.9802-2 · Special rules for certain church plans.
- 54.9802-3T · Additional requirements prohibiting discrimination based…
- 54.9802-4 · Special Rule Allowing Integration of Health Reimbursement…
- 54.9811-1 · Standards relating to benefits for mothers and newborns.
- 54.9812-1 · Parity in mental health and substance use disorder benefits.
- 54.9812-2 · Nonquantitative treatment limitation comparative analysis…
- 54.9815-1251 · Preservation of right to maintain existing coverage.
- 54.9815-2704 · Prohibition of preexisting condition exclusions.
- 54.9815-2705 · Prohibiting discrimination against participants and…
- 54.9815-2708 · Prohibition on waiting periods that exceed 90 days.
- 54.9815-2711 · No lifetime or annual limits.
- 54.9815-2712 · Rules regarding rescissions.
- 54.9815-2713 · Coverage of preventive health services.
- 54.9815-2713T · Coverage of preventive health services (temporary).
- 54.9815-2713A · Accommodations in connection with coverage of…
- 54.9815-2714 · Eligibility of children until at least age 26.
- 54.9815-2715 · Summary of benefits and coverage and uniform glossary.