### Question
How is the "medical or surgical benefits" defined?


### Answer
The term **medical or surgical benefits** is defined in *26 U.S.C. § 9812* as follows -

> benefits with respect to medical or surgical services, as defined under the terms of the plan, but does not include mental health or substance use disorder benefits

#### Citation:
  - *26 U.S.C. § 9812*
  - Heading: **Subtitle K-Group Health Plan Requirements > CHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS > Subchapter B-Other Requirements**

