Health maintenance organization

Health maintenance organization or HMO means -
(1) A federally qualified health maintenance organization (as defined in section 1301(a) of the PHS Act);
(2) An organization recognized under State law as a health maintenance organization; or
(3) A similar organization regulated under State law for solvency in the same manner and to the same extent as such a health maintenance organization.

Source

26 CFR § 54.9801-2


Scoping language

None
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