### Question
How does the law define independent freestanding emergency department?


### Answer
Under *26 U.S.C. § 9816*, **independent freestanding emergency department** is defined as:

> a health care facility that—


(i) is geographically separate and distinct and licensed separately from a hospital under applicable State law

#### Citation:
  - *26 U.S.C. § 9816*
  - Heading: **Subtitle K-Group Health Plan Requirements > CHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS > Subchapter B-Other Requirements**

