### Question
What is the definition of coverage provider?


### Answer
The definition of **coverage provider** is as follows in *26 U.S.C. § 4980I*:

> each of the following:


#### (A) Health insurance coverage


If the applicable employer-sponsored coverage consists of coverage under a group health plan which provides health insurance coverage, the health insurance issuer

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

