eligible employer-sponsored plan
Defined in 1 place of the United States Code.
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.
Source
- 2026–present26 U.S.C. § 5000AInternal Revenue Code · Requirement to maintain minimum essential coverage · for purposes of this section
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.
Such term shall include a grandfathered health plan described in paragraph (1)(D) offered in a group market.
Source
- 2010–202626 U.S.C. § 5000AInternal Revenue Code · Requirement to maintain minimum essential coverage · for purposes of this section