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TREAS/IRS RIN: 1545-BQ28 Publication ID: Fall 2023 
Title: Short-Term, Limited-Duration Insurance; Independent, Non coordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance  

This rule sets forth proposed regulations that would amend the definition of short-term, limited-duration insurance, which is excluded from the definition of individual health insurance coverage under the Public Health Service Act. This rule also sets forth proposed amendments to the requirements for hospital indemnity or other fixed indemnity insurance to be considered an excepted benefit in the group and individual health insurance markets. This rule further sets forth proposed amendments to clarify the tax treatment of certain benefit payments in fixed amounts received under employer-provided accident and health plans. Finally, this rule solicits comments regarding coverage only for a specified disease or illness that qualifies as excepted benefits, and comments regarding level-funded plan arrangements.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Yes  Unfunded Mandates: No 
CFR Citation: 26 CFR 54.9801-2    26 CFR 1.105-2   
Legal Authority: 26 U.S.C. 7805    Pub. L. 111-148    Title I   
Legal Deadline:  None
Action Date FR Cite
NPRM  07/12/2023  88 FR 44596   
NPRM Comment Period End  09/11/2023 
Final Action  04/00/2024 
Additional Information: REG-120730-21 (NPRM) Drafter attorney: Jason Sandoval (202) 317-5500 Reviewer: Kevin Knopf (202) 317-5500 Treasury attorney: Matt Litton (771) 215-0949 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1210-AC12, Related to 0938-AE67  Related Agencies: Joint: DOL/EBSA, HHS/CMS; 
Agency Contact:
Jason Sandoval
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5712,
Washington, DC 20224
Phone:202 317-5500