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[Billing Codes: 4120-01-P; 4830-01-P; 4510-29-P] - page 31 / 83

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Federal Register and receipt by Congress, the requirements of SBREFA have been satisfied with

respect to these rules.

Statutory Authority

The Department of the Treasury temporary rule is adopted pursuant to the authority

contained in section 7805 and in section 9833 of the Code (26 U.S.C. 7805, 9833), as added by

HIPAA (Pub. L. 104-191, 110 Stat. 1936) and amended by TRA ‘97 (Pub. L. 105-34, 111 Stat.

788).

The Department of Labor interim final rule is adopted pursuant to the authority contained

in sections 505, 711, 734 of ERISA (29 U.S.C. 1135, 1181, and 1194), as added by HIPAA (Pub.

L. 104-191, 110 Stat. 1936) and amended by NMHPA (Pub. L. 104-204, 110 Stat. 2935), and

Secretary of Labor’s Order No. 1-87, 52 FR 13139, April 21, 1987.

The HHS interim final rule is adopted pursuant to the authority contained in sections 2701

through 2763, 2791, and 2792 of the PHS Act (42 U.S.C.300gg through 300gg-63, 300gg-91,

and 300gg-92), as added by HIPAA (Pub. L. 104-191, 110 Stat. 1936) and amended by NMHPA

(Pub. L. 104-204, 110 Stat. 2935).

List of Subjects

26 CFR Part 54

Excise taxes, Health insurance, Pensions, Reporting and recordkeeping requirements.

29 CFR Part 2590

Employee benefit plans, Employee Retirement Income Security Act, Health care, Health

insurance, Reporting and recordkeeping requirements.

45 CFR Parts 144 and 146

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