### Question
What is the definition of group health plan?


### Answer
The definition of **group health plan** is as follows in *26 U.S.C. § 4980I*:

> given such term by section 5000(b)(1).

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

