### Question
What is the definition of health insurance coverage?


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

> given such term by section 9832(b)(1) (applied without regard to subparagraph (B) thereof, except as provided by the Secretary in regulations).

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

