Excepted Benefits Amendments (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Excepted Benefits Amendments (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations that amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code (the Code), and the Public Health Service Act. Excepted benefits are generally exempt from the health reform requirements that were added to those laws by the Health Insurance Portability and Accountability Act and the Patient Protection and Affordable Care Act. In addition, eligibility for excepted benefits does not preclude an individual from eligibility for a premium tax credit under section 36B of the Code if an individual chooses to enroll in coverage under a Qualified Health Plan through an Affordable Insurance Exchange. These regulations finalize some but not all of the proposed rules with minor modifications; additional guidance on limited wraparound coverage is forthcoming. This book contains: - The complete text of the Excepted Benefits Amendments (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section