### Question
What does covered employee mean?


### Answer
**Covered employee** has the following meaning in *26 U.S.C. § 4980B*:

> an individual who is (or was) provided coverage under a group health plan by virtue of the performance of services by the individual for 1 or more persons maintaining the plan (including as an employee defined in section 401(c)(1))

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

