employment-based retiree health coverage
Defined in 1 place of the United States Code.
The term “employment-based retiree health coverage” means health insurance or other coverage of health care costs (whether provided by voluntary insurance coverage or pursuant to statutory or contractual obligation) for part D eligible individuals (or for such individuals and their spouses and dependents) under a group health plan based on their status as retired participants in such plan.
Source
- 2003–present42 U.S.C. § 1395WThe Public Health and Welfare · Special rules for employer-sponsored programs · for purposes of this section