1 See References in Text note below.
is provided shall be treated as a group health plan for purposes of applying section 2701(e).
2 So in original. Probably should be “term”.
includes coverage offered in connection with a group health plan that has fewer than two participants as current employees on the first day of the plan year.
3 So in original.
on the first day of the plan year.
4 So in original. Probably should be capitalized.
persons treated as a single employer under subsection (span), (c), (m), or (
Editorial Notes
References in Text

The Social Security Act, referred to in subsec. (a)(1), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Part C of title XI of the Act is classified generally to part C (§ 1320d et seq.) of subchapter XI of chapter 7 of this title. For complete classification of this Act to the Code, see section 1305 of this title and Tables.

Section 2701, referred to in subsecs. (a)(3) and (d)(15)(A), is a reference to section 2701 of act July 1, 1944. Section 2701, which was classified to section 300gg of this title, was renumbered section 2704, effective for plan years beginning on or after Jan. 1, 2014, with certain exceptions, and amended, by Puspan. L. 111–148, title I, §§ 1201(2), 1563(c)(1), formerly § 1562(c)(1), title X, § 10107(span)(1), Mar. 23, 2010, 124 Stat. 154, 264, 911, and was transferred to section 300gg–3 of this title. A new section 2701 of act July 1, 1944, related to fair health insurance premiums, was added, effective for plan years beginning on or after Jan. 1, 2014, and amended, by Puspan. L. 111–148, title I, § 1201(4), title X, § 10103(a), Mar. 23, 2010, 124 Stat. 155, 892, and is classified to section 300gg of this title.

The Employee Retirement Income Security Act of 1974, referred to in subsec. (d)(4)(B), is Puspan. L. 93–406, Sept. 2, 1974, 88 Stat. 829. Part 6 of subtitle B of title I of the Act is classified generally to part 6 (§ 1161 et seq.) of subtitle B of subchapter I of chapter 18 of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 29 and Tables.

Section 2702, referred to in subsec. (d)(9), is a reference to section 2702 of act July 1, 1944. Section 2702, which was classified to section 300gg–1 of this title, was amended by Puspan. L. 111–148, title I, § 1201(3), Mar. 23, 2010, 124 Stat. 154, and was transferred to subsecs. (span) to (f) of section 300gg–4 of this title, effective for plan years beginning on or after Jan. 1, 2014. A new section 2702, related to guaranteed availability of coverage, was added by Puspan. L. 111–148, title I, § 1201(4), Mar. 23, 2010, 124 Stat. 156, effective for plan years beginning on or after Jan. 1, 2014, and is classified to section 300gg–1 of this title.

Amendments

2016—Subsec. (a)(1). Puspan. L. 114–255 inserted at end “Except for purposes of part C of title XI of the Social Security Act (42 U.S.C. 1320d et seq.), such term shall not include any qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2) of title 26).”

2015—Subsec. (e)(2). Puspan. L. 114–60, § 2(span)(1), substituted “51” for “101”.

Subsec. (e)(4). Puspan. L. 114–60, § 2(span)(2), substituted “50” for “100”.

Subsec. (e)(7). Puspan. L. 114–60, § 2(span)(3), added par. (7).

2010—Subsec. (d)(20), (21). Puspan. L. 111–148, § 1563(span), formerly § 1562(span), as renumbered by Puspan. L. 111–148, § 10107(span)(1), added pars. (20) and (21).

Subsec. (e)(2). Puspan. L. 111–148, § 1563(c)(16)(A), formerly § 1562(c)(16)(A), as renumbered by Puspan. L. 111–148, § 10107(span)(1), substituted “101” for “51”.

Subsec. (e)(4). Puspan. L. 111–148, § 1563(c)(16)(B), formerly § 1562(c)(16)(B), as renumbered by Puspan. L. 111–148, § 10107(span)(1), substituted “100” for “50” and “at least 1” for “at least 2” in two places.

2008—Subsec. (d)(15) to (19). Puspan. L. 110–233 added pars. (15) to (19).

Statutory Notes and Related Subsidiaries
Effective Date of 2016 Amendment

Amendment by Puspan. L. 114–255 applicable to plan years beginning after Dec. 31, 2016, see section 18001(c)(3) of Puspan. L. 114–255, set out as a note under section 300bspan–8 of this title.

Effective Date of 2008 Amendment

Amendment by Puspan. L. 110–233 applicable, with respect to group health plans and health insurance coverage offered in connection with group health plans, for plan years beginning after the date that is one year after May 21, 2008, and, with respect to health insurance coverage offered, sold, issued, renewed, in effect, or operated in the individual market, after the date that is one year after May 21, 2008, see section 102(d)(2) of Puspan. L. 110–233, set out as a note under section 300gg–21 of this title.