### Question
How does the law define applicable self-insured health plan?


### Answer
Under *26 U.S.C. § 4376*, **applicable self-insured health plan** is defined as:

> any plan for providing accident or health coverage if—


(1) any portion of such coverage is provided other than through an insurance policy, and


(2) such plan is established or maintained—


(A) by 1 or more employers for the benefit of their employees or former employees,


(B) by 1 or more employee organizations for the benefit of their members or former members,


(C) jointly by 1 or more employers and 1 or more employee organizations for the benefit of employees or former employees,


(D) by a voluntary employees' beneficiary association described in section 501(c)(9),


(E) by any organization described in section 501(c)(6), or


(F) in the case of a plan not described in the preceding subparagraphs, by a multiple employer welfare arrangement (as defined in section 3(40) of Employee Retirement Income Security Act of 1974), a rural electric cooperative (as defined in section 3(40)(B)(iv) of such Act), or a rural telephone cooperative association (as defined in section 3(40)(B)(v) of such Act)

#### Citation:
  - *26 U.S.C. § 4376*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 34-TAXES ON CERTAIN INSURANCE POLICIES > Subchapter B-Insured and Self-Insured Health Plans**

