(a) In general.

1. (1) The requirements in subparts B and D of this part apply to group health plans and health insurance issuers offering group or individual health insurance coverage (including grandfathered health plans as defined in § 147.140 of this subchapter), except as specified in paragraph (b) of this section.
2. (2) The requirements in subpart E of this part apply to health care providers, health care facilities, and providers of air ambulance services.

(b) Exceptions. The requirements in subparts B and D of this part do not apply to the following:

1. (1) Excepted benefits as described in §§ 146.145 and 148.220 of this subchapter.
2. (2) Short-term, limited-duration insurance as defined in § 144.103 of this subchapter.
3. (3) Health reimbursement arrangements or other account-based group health plans as described in § 147.126(d) of this subchapter.