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TREAS/IRS RIN: 1545-BJ45 Publication ID: Fall 2010 
Title: ●Requirements Applicable to Group Health Plans and Health Insurance Issuers Under the Patient Protection and Affordable Care Act, I  
Abstract: These proposed regulations provide guidance on the requirements for group health plans and health insurance issuers to provide coverage of dependent children up to age 26 under section 2714 of the Public Health Service Act, incorporated into section 9815 of the Internal Revenue Code by section 1563(f) of the Patient Protection and Affordable Care Act, Public Law 111-148. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 54   
Legal Authority: 26 USC 7805    26 USC 9833   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/13/2010  75 FR 27141   
NPRM Comment Period End  08/11/2010    
Final Action  12/00/2011    
Additional Information: REG-114494-10 Drafting attorney: Karen B. Levin (202) 622-6080 Reviewing attorney: Russell E. Weinheimer (202) 622-6080 Treasury attorney: Kevin Knopf (202) 622-2329 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ46 
Agency Contact:
Karen B. Levin
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4574
Fax:855 592-9846
Email: karen.b.levin@irscounsel.treas.gov