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TREAS/IRS RIN: 1545-BO46 Publication ID: Fall 2018 
Title: Application of Various Provisions of Section 2711 of the Public Health Service Act, the Affordable Care Act, and the Internal Revenue Code to Health Reimbursement Arrangements 
Abstract:

Proposed regulations applying various provisions of section 2711 of the Public Health Service Act, the Affordable Care Act, and the Internal Revenue Code to Health Reimbursement Arrangements.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Regulatory 
CFR Citation: 26 CFR 1    26 CFR 54   
Legal Authority: 26 U.S.C. 7805    E.O. 13813   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/00/2018 
Final Action  09/00/2019 
Additional Information: REG-136724-17 (NPRM) Drafter attorney: Ronald Rutherford-Triche (202) 317-5500 Reviewer attorney: Kevin Knopf (202) 317-5500 Treasury attorney: Kathryn Johnson (202) 622-1190 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 
Agency Contact:
Ronald Rutherford-Triche
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5710,
Washington, DC 20224
Phone:202 317-5500
Email:  ronald.j.rutherford-triche@irscounsel.treas.gov