eligible employer-sponsored plan

(2) Eligible employer-sponsored plan The term “eligible employer-sponsored plan” means, with respect to any employee, a group health plan or group health insurance coverage offered by an employer to the employee which is— (A) a governmental plan (within the meaning of section 2791(d)(8) of the Public Health Service Act), or (B) any other plan or coverage offered in the small or large group market within a State. Such term shall include a grandfathered health plan described in paragraph (1)(D) offered in a group market.


26 USC § 5000A(f)(2)

Scoping language

For purposes of this section
Is this correct? or