Plans that must comply
| Currency | Current through May 31, 2023 |
| Citation | 26 C.F.R. §54.4980b-2 |
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1 firm's commentaries
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...body. Health care also includes transportation primarily for and essential to health care as described in the preceding sentence." Treas. Reg. §54.4980B-2. 13 This points out another distinction between wellness programs under the "voluntariness" exemption, 42 U.S.C. § 12112(d)(4)(B), and t......