### Question
Can you define what group health plan means?


### Answer
**Group health plan** is defined as the following in *10 U.S.C. § 1097c*:

> 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 54-COMMISSARY AND EXCHANGE BENEFITS**

