Harris v. United Auto. Ins. Grp., Inc., No. 08-16097
In an action seeking to reinstate plaintiff's health insurance benefits, dismissal of the complaint is affirmed where 26 C.F.R. section 54.4980B-8, A-5 did not apply to the employer-provided insurance plan in which plaintiff was participating, and thus his late payment of his insurance premium could not be excused under that regulation.
Filed August 18, 2009