### Question
Can you define what coverage provider means?


### Answer
**Coverage provider** is defined as the following in *26 U.S.C. § 4980I*:

> each of the following:



#### (A) Health insurance coverage


If the applicable employer-sponsored coverage consists of coverage under a group health plan which provides health insurance coverage, the health insurance issuer

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

