CFR›Title 45›Subtitle A›Part 146›Subpart F ContainsSection 146.180CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart F—Exclusion of Plans and Enforcement Sections 146.180 § 146.180 Treatment of non-Federal governmental plans. Previous E Subpart E—Provisions Applicable to Only Health Insurance Issuers