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


### Answer
The term **group health plan** is defined in *26 U.S.C. § 4980D* as follows -

> given such term by section 9832(a).

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

