### Question
How does the law define group health plan?


### Answer
Under *26 U.S.C. § 6103*, **group health plan** is defined as:

> any group health plan (as defined in section 5000(b)(1))

#### Citation:
  - *26 U.S.C. § 6103*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

