eligible employer-sponsored plan
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 5000A — for purposes of this section (2 versions over time)
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.