### Question
What is the definition of employment-based plan?


### Answer
The definition of **employment-based plan** is as follows in *42 U.S.C. § 18002*:

> a group benefits plan providing health benefits that—


(i) is—


(I) maintained by one or more current or former employers (including without limitation any State or local government or political subdivision thereof or any agency or instrumentality of any of the foregoing), employee organization, a voluntary employees' beneficiary association, or a committee or board of individuals appointed to administer such plan

#### Citation:
  - *42 U.S.C. § 18002*
  - Heading: **CHAPTER 157-QUALITY, AFFORDABLE HEALTH CARE FOR ALL AMERICANS > SUBCHAPTER I-IMMEDIATE ACTIONS TO PRESERVE AND EXPAND COVERAGE**

