coverage provider
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “coverage provider” means each of the following:
(A) Health insurance coverage
If the applicable employer-sponsored coverage consists of coverage under a group health plan which provides health insurance coverage, the health insurance issuer.
(B) HSA and MSA contributions
If the applicable employer-sponsored coverage consists of coverage under an arrangement under which the employer makes contributions described in subsection (b) or (d) of section 106, the employer.
(C) Other coverage
In the case of any other applicable employer-sponsored coverage, the person that administers the plan benefits.
Source
- 2010–present26 U.S.C. § 4980IInternal Revenue Code · Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119] · for purposes of this section