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


### Answer
The term **group health plan** is defined in *26 U.S.C. § 4980I* as the following:

> given such term by section 5000(b)(1).

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

