group health plan

(1) Group health plan The term “group health plan” means a plan (including a self-insured plan) of, or contributed to by, an employer (including a self-employed person) or employee organization to provide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a business relationship, or their families.


26 USC § 5000(b)(1)

Scoping language

For purposes of this section
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