applicable employer-sponsored coverage
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4980I — for purposes of this section
The term “applicable employer-sponsored coverage” means, with respect to any employee, coverage under any group health plan made available to the employee by an employer which is excludable from the employee's gross income under section 106, or would be so excludable if it were employer-provided coverage (within the meaning of such section 106).