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Directory Results for Treasury Decision 8812 - Continuation Coverage Requirements Applicable to Group Health Plans. Final and proposed regulations under section 4980B of the Code relate to continuation coverage requirements applicable to group health plans. A to Treasury Decision 8815 - Federal Unemployment Tax Act (FUTA) Taxation of Amounts Under Employee Benefit Plans. Final regulations under section 3306(r)(2) of the Code provide guidance as to when amounts deferred under or paid from a