covered employee

(7) Covered employee For purposes of this subsection, the term “covered employee” means an individual who is (or was) provided coverage under a group health plan by virtue of the performance of services by the individual for 1 or more persons maintaining the plan (including as an employee defined in section 401(c)(1) ).


26 USC § 4980B(f)(7)

Scoping language

For purposes of this subsection
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