applicable self-insured health plan
Defined in 1 place of the United States Code.
For purposes of this section, the term “applicable self-insured health plan” means any plan for providing accident or health coverage if—
Source
- 2010–202626 U.S.C. § 4376Internal Revenue Code · Self-insured health plans · for purposes of this section
For purposes of this section, the term “applicable self-insured health plan” means any plan for providing accident or health coverage if—
(1) any portion of such coverage is provided other than through an insurance policy, and
(2) such plan is established or maintained—
(A) by 1 or more employers for the benefit of their employees or former employees,
(B) by 1 or more employee organizations for the benefit of their members or former members,
(C) jointly by 1 or more employers and 1 or more employee organizations for the benefit of employees or former employees,
(D) by a voluntary employees’ beneficiary association described in section 501(c)(9),
(E) by any organization described in section 501(c)(6), or
(F) in the case of a plan not described in the preceding subparagraphs, by a multiple employer welfare arrangement (as defined in section 3(40) of Employee Retirement Income Security Act of 1974), a rural electric cooperative (as defined in section 3(40)(B)(iv) of such Act), or a rural telephone cooperative association (as defined in section 3(40)(B)(v) of such Act).
Source
- 2026–present26 U.S.C. § 4376Internal Revenue Code · Self-insured health plans · for purposes of this section