CFR 26-54.9801-5-2014
国内税收. 第54部分:养老保险消费税. 第54.9801–5节:可信的报道的证据.

Internal revenue. Part54:Pension excise taxes. Section54.9801–5:Evidence of creditable coverage.

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标准号

CFR 26-54.9801-5-2014

发布

2014年

发布单位

US-CFR-file

当前最新

CFR 26-54.9801-5-2014

 

 

适用范围

(a) Certificate of creditable coverage— (1) Entities required to provide certificate—(i) In general. A group health plan is required to furnish certificates of creditable coverage in accordance with this paragraph (a). (See section 701(e) of ERISA and section 2701(e) of the PHS Act, under which this obligation is also imposed on each health insurance issuer offering group health insurance coverage under the plan.)

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