### Question
How is the term nonconforming group health plan defined?


### Answer
The term **nonconforming group health plan** is defined in *26 U.S.C. § 5000* as the following:

> a group health plan or large group health plan that at any time during a calendar year does not comply with the requirements of subparagraphs (A) and (C) or subparagraph (B), respectively, of paragraph (1), or with the requirements of paragraph (2), of section 1862(b) of the Social Security Act

#### Citation:
  - *26 U.S.C. § 5000*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 47-CERTAIN GROUP HEALTH PLANS**

