### Question
How is the term large group health plan defined?


### Answer
The term **large group health plan** is defined in *42 U.S.C. § 1395y* as the following:

> given such term in section 5000(b)(2) of the Internal Revenue Code of 1986, without regard to section 5000(d) of such Code.

#### Citation:
  - *42 U.S.C. § 1395y*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER XVIII-HEALTH INSURANCE FOR AGED AND DISABLED > Part D-Miscellaneous Provisions**

