Health insurance issuer

Health insurance issuer or issuer means an insurance company, insurance service, or insurance organization (including an HMO) that is required to be licensed to engage in the business of insurance in a State and that is subject to State law that regulates insurance (within the meaning of section 514(2) of ERISA). Such term does not include a group health plan.

Source

26 CFR § 54.9801-2


Scoping language

None
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