Health insurance

Health insurance (1)In general.Except as provided inparagraph (h)(2)of this section, the termhealth insurancegenerally has the same meaning as the termhealth insurance coveragein section 9832(b)(1)(A), defined to mean benefits consisting of medical care (provided directly, through insurance or reimbursement, or otherwise) under any hospital or medical service policy or certificate, hospital or medical service plan contract, or health maintenance organization contract, when these benefits are offered by an entity that is one of the types of entities described in paragraph (b)(1)(i) through (b)(1)(v) of this section. The termhealth insuranceincludes limited scope dental and vision benefits under section 9832(c)(2)(A) and retiree-only health insurance.

Source

26 CFR § 57.2

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Scoping language

In general. This section explains the terms used in this part 57 for purposes of the fee.

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