### Question
What does group health plan mean?


### Answer
**Group health plan** has the following meaning 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**

