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


### Answer
Under *26 U.S.C. § 5000*, **large group health plan** is defined as:

> a plan of, or contributed to by, an employer or employee organization (including a self-insured plan) to provide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a business relationship, or their families, that covers employees of at least one employer that normally employed at least 100 employees on a typical business day during the previous calendar year

#### Citation:
  - *26 U.S.C. § 5000*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 47-CERTAIN GROUP HEALTH PLANS**

