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TREAS/IRS RIN: 1545-BJ50 Publication ID: Spring 2011 
Title: Requirements Applicable to Grandfathered Health Plans Under the Patient Protection and Affordable Care Act 
Abstract: These proposed regulations provide guidance on the grandfathered health plan rules of section 1251 of the Patient Protection and Affordable Care Act. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously 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  06/17/2010  75 FR 34571   
NPRM Comment Period End  09/15/2010    
Final Action  06/00/2012    
Additional Information: REG-118412-10 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 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ51 
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