applicable employer-sponsored coverage
(B)The term “applicable employer-sponsored coverage” shall not include— (i)any coverage (whether through insurance or otherwise) described in(other than subparagraph (G) thereof) or for long-term care, or (ii)any coverage under a separate policy, certificate, or contract of insurance which provides benefits substantially all of which are for treatment of the mouth (including any organ or structure within the mouth) or for treatment of the eye, or (iii)any coverage described inthe payment for which is not excludable from gross income and for which a deduction under section 162(l) is not allowable. (C)Coverage shall be treated as applicable employer-sponsored coverage without regard to whether the employer or employee pays for the coverage. (D)In the case of an individual who is an employee within the meaning of section 401(c)(1), coverage under any group health plan providing health insurance coverage shall be treated as applicable employer-sponsored coverage if a deduction is allowable under section 162(l) with respect to all or any portion of the cost of the coverage. (E)Applicable employer-sponsored coverage shall include coverage under any group health plan established and maintained primarily for its civilian employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any such government.