group health plan
The term “group health plan” means an employee welfare benefit plan providing medical care (as defined in section 213(d) of title 26 ) to participants or beneficiaries directly or through insurance, reimbursement, or otherwise. Such term shall not include any plan substantially all of the coverage under which is for qualified long-term care services (as defined in section 7702B(c) of title 26 ). Such term shall not include any qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2) of title 26 ).