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Electronic Code of Federal Regulations

e-CFR data is current as of March 27, 2020

Title 26Chapter ISubchapter DPart 54 → §54.9833-1


Title 26: Internal Revenue
PART 54—PENSION EXCISE TAXES


§54.9833-1   Applicability dates.

Sections 54.9801-1 through 54.9801-6, 54.9831-1, and this section are applicable for plan years beginning on or after July 1, 2005. Notwithstanding the previous sentence, the definition of “short-term, limited-duration insurance” in §54.9801-2 applies October 2, 2018.

[T.D. 9166, 69 FR 78746, Dec. 30, 2004, as amended by T.D. 9791, 81 FR 75325, Oct. 31, 2016; T.D. 9837, 83 FR 38242, Aug. 3, 2018]

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