### Question
Can you define what group health plan means?


### Answer
**Group health plan** is defined as the following in *26 U.S.C. § 5000*:

> a plan (including a self-insured plan) of, or contributed to by, an employer (including a self-employed person) or employee organization to provide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a business relationship, or their families

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

