# Exception to the HIPAA Nondiscrimination Requirements for Certain Grandfathered Church Plans
> **IRS** · Final regulations. · Published 2006-12-13 · Effective 2007-02-12 · 71 FR 75055
## Document
- **Document number:** 06-9558
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 75055
- **CFR reference:** 26 CFR 54
- **Publication date:** 2006-12-13
- **Effective date:** 2007-02-12
- **Treasury docket:** TD 9299
## Abstract

This document contains final regulations that provide guidance under section 9802(c) of the Internal Revenue Code relating to the exception for certain grandfathered church plans from the nondiscrimination requirements applicable to group health plans under section 9802(a) and (b). Final regulations relating to the nondiscrimination requirements under section 9802(a) and (b) are being published elsewhere in this issue of the Federal Register. The regulations will generally affect sponsors of and participants in certain self-funded church plans that are group health plans, and the regulations provide plan sponsors and plan administrators with guidance necessary to comply with the law.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/12/13/06-9558/exception-to-the-hipaa-nondiscrimination-requirements-for-certain-grandfathered-church-plans)
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