### Question
How does GROUP HEALTH PLAN REQUIREMENTS define governmental plan?


### Answer
Under *26 U.S.C. § 9832*, **governmental plan** is defined as:

> given such term by section 414(d).

#### Citation:
  - *26 U.S.C. § 9832*
  - Heading: **Subtitle K-Group Health Plan Requirements > CHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS > Subchapter C-General Provisions**

