### Question
How does Group Health Plan Portability, Access, and Renewability Requirements define excepted benefits?


### Answer
Under *26 U.S.C. § 9805*, **excepted benefits** is defined as:

> benefits under one or more (or any combination thereof) of the following:


#### (1) Benefits not subject to requirements


(A) Coverage only for accident, or disability income insurance, or any combination thereof

#### Citation:
  - *26 U.S.C. § 9805*
  - Heading: **Subtitle K-Group Health Plan Portability, Access, and Renewability Requirements > CHAPTER 100-GROUP HEALTH PLAN PORTABILITY, ACCESS, AND RENEWABILITY REQUIREMENTS**

