Health insurance coverage

Health insurance coverage means 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 HMO contract offered by a health insurance issuer. Health insurance coverage includes group health insurance coverage, individual health insurance coverage, and short-term, limited-duration insurance. However, benefits described in 54.9831(2) are not treated as benefits consisting of medical care.

Source

26 CFR § 54.9801-2


Scoping language

None
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