coverage provider
(2) Coverage provider For purposes of this subsection, the term “coverage provider” means each of the following: (A) Health insurance coverage If the applicable employer-sponsored coverage consists of coverage under a group health plan which provides health insurance coverage, the health insurance issuer. (B) HSA and MSA contributions If the applicable employer-sponsored coverage consists of coverage under an arrangement under which the employer makes contributions described in subsection (b) or (d) of section 106, the employer. (C) Other coverage In the case of any other applicable employer-sponsored coverage, the person that administers the plan benefits.