### Question
What is the definition of governmental plan?


### Answer
The definition of **governmental plan** is as follows in *26 U.S.C. § 9805*:

> given such term by section 414(d).

#### Citation:
  - *26 U.S.C. § 9805*
  - Heading: **Subtitle K-Group Health Plan Portability, Access, and Renewability Requirements > CHAPTER 100-GROUP HEALTH PLAN PORTABILITY, ACCESS, AND RENEWABILITY REQUIREMENTS**

