### Question
Can you define what group health plan means?


### Answer
**Group health plan** is defined as the following in *26 U.S.C. § 4980D*:

> given such term by section 9832(a).

#### Citation:
  - *26 U.S.C. § 4980D*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

