### Question
Can you define what specified item or service means?


### Answer
**Specified item or service** is defined as the following in *26 U.S.C. § 9816*:

> an item or service that has low utilization or significant variation in costs (such as when furnished as part of a complex treatment), as specified by the Secretary

#### Citation:
  - *26 U.S.C. § 9816*
  - Heading: **Subtitle K-Group Health Plan Requirements > CHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS > Subchapter B-Other Requirements**

