Group health plan

(a) Group health plan(1) Defined. A group health plan means a plan (including a self-insured plan) of, or contributed to by, an employer (including a self-employed person) or employee organization to provide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a business relationship, or their families. (2) Determination of number of plans. [Reserved]

Source

26 CFR § 54.9831-1


Scoping language

None
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