# Nondiscrimination and Wellness Programs in Health Coverage in the Group Market
> **IRS** · Final rules. · Published 2006-12-13 · Effective 2007-02-12 · 71 FR 75014
## Document
- **Document number:** 06-9557
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 75014
- **CFR reference:** 26 CFR 54
- **Publication date:** 2006-12-13
- **Effective date:** 2007-02-12
- **Treasury docket:** TD 9298
## Abstract

This document contains final rules governing the provisions prohibiting discrimination based on a health factor for group health plans and issuers of health insurance coverage offered in connection with a group health plan. The rules contained in this document implement changes made to the Internal Revenue Code of 1986 (Code), the Employee Retirement Income Security Act of 1974 (ERISA), and the Public Health Service Act (PHS Act) enacted as part of the Health Insurance Portability and Accountability Act of 1996 (HIPAA).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/12/13/06-9557/nondiscrimination-and-wellness-programs-in-health-coverage-in-the-group-market)
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