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


### Answer
The term **group health plan** is defined in *10 U.S.C. § 1097c* as follows -

> a group health plan (as that term is defined in section 5000(b)(1) of the Internal Revenue Code of 1986 without regard to section 5000(d) of the Internal Revenue Code of 1986)

#### Citation:
  - *10 U.S.C. § 1097c*
  - Heading: **Subtitle A-General Military Law > PART II-PERSONNEL > CHAPTER 55-MEDICAL AND DENTAL CARE**

