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TREAS/IRS RIN: 1545-BO46 Publication ID: Spring 2019 
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:

Final 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 and 98332    E.O. 13813   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/00/2019 
Final Action  11/00/2020 
Additional Information: REG-136724-17 (NPRM) Drafter attorney: Christopher Dellana (202) 317-5500 Reviewer attorney: Kevin Knopf (202) 317-5500 Treasury attorney: Kathryn Johnson (202) 622-1190 CC:EEE
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:
Christopher Dellana
Attorney
Department of the Treasury
Internal Revenue Service
111 Constitution Avenue NW, Room 5708,
Washington, DC 20224
Phone:202 317-5500
Fax:855 592-9846
Email: christopher.j.dellana@irscounsel.treas.gov