Source: http://thefederalregister.com/2011/06/24/2011-15891.html
Timestamp: 2019-06-25 02:34:45
Document Index: 347996196

Matched Legal Cases: ['§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54', '§ 54']

Federal Register | Requirements for Group Health Plans and Health Insurance Issu
SUMMARY: Elsewhere in this issue of theFederal Register, the IRS is issuing an amendment to temporary regulations published July 23, 2010 under the provisions of the Patient Protection and Affordable Care Act (the Affordable Care Act) regarding internal claims and appeals and external review processes. The IRS is issuing the temporary regulations at the same time that the Employee Benefits Security Administration of the U.S. Department of Labor and the Center for Consumer Information & Insurance Oversight of the U.S. Department of Health and Human Services are issuing a substantially similar amendment to interim final regulations published July 23, 2010 with respect to group health plans and health insurance coverage offered in connection with a group health plan under the Employee Retirement Income Security Act of 1974 and the Public Health Service Act. The temporary regulations provide guidance to employers, group health plans, and health insurance issuers providing group health insurance coverage. The text of those temporary regulations also serves as the text of these proposed regulations.
DATES: Written or electronic comments and requests for a public hearing must be received by July 25, 2011.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-125592-10), Room 5205, Internal Revenue Service, P.O.Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered to: CC:PA:LPD:PR (REG-125592-10), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 20224. Alternatively, taxpayers may submit comments electronically via the Federal eRulemaking Portal athttp://www.regulations.gov(IRS REG-125592-10).
FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Karen Levin at 202-622-6080; concerning submissions of comments, Oluwafunmilayo Taylor at 202-622-7180 (not toll-free numbers).
The temporary regulations published elsewhere in this issue of theFederal Registeramend § 54.9815-2719T of the Miscellaneous Excise Tax Regulations. The proposed and temporary regulations are being published as part of a joint rulemaking with the Department of Labor and the Department of Health and Human Services (the joint rulemaking). The text of those temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the temporary regulations and these proposed regulations.
Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. Comments are specifically requested on the clarity of the proposed regulations and how they may be made easier to understand. All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in theFederal Register.
Par. 2.Proposed § 54.9815-2719 as published on July 23, 2010, 75 FR 43330, is amended by:
(B) [The text of proposed § 54.9815-2719(b)(2)(ii)(B) is the same as the text of § 54.9815-2719T(b)(2)(ii)(B) published elsewhere in this issue of theFederal Register].
(1) [The text of proposed § 54.9815-2719(b)(2)(ii)(E)(1) is the same as the text of § 54.9815-2719T(b)(2)(ii)(E)(1) published elsewhere in this issue of theFederal Register].
(2) [The text of proposed § 54.9815-2719(b)(2)(ii)(E)(2) is the same as the text of § 54.9815-2719T(b)(2)(ii)(E)(2) published elsewhere in this issue of theFederal Register].
(F) [The text of proposed § 54.9815-2719(b)(2)(ii)(F) is the same as the text of § 54.9815-2719T(b)(2)(ii)(F) published elsewhere in this issue of theFederal Register].
(xi) [The text of proposed § 54.9815-2719(c)(2)(xi) is the same as the text of § 54.9815-2719T(c)(2)(xi) published elsewhere in this issue of theFederal Register].
(3) [The text of proposed § 54.9815-2719(c)(3) is the same as the text of § 54.9815-2719T(c)(3) published elsewhere in this issue of theFederal Register].
(1) [The text of proposed § 54.9815-2719(d)(1) is the same as the text of § 54.9815-2719T(d)(1) published elsewhere in this issue of theFederal Register].
(iv) [The text of proposed § 54.9815-2719(d)(2)(iv) is the same as the text of § 54.9815-2719T(d)(2)(iv) published elsewhere in this issue of theFederal Register].
(e) [The text of proposed § 54.9815-2719(e) is the same as the text of § 54.9815-2719T(e) published elsewhere in this issue of theFederal Register].