US Code

Public Law 119-73 (01/23/2026)

29 U.S.C. § 1191a

Special rules relating to group health plans

(a)

General exception for certain small group health plans

section 1185 of this titleThe requirements of this part (other than ) shall not apply to any group health plan (and group health insurance coverage offered in connection with a group health plan) for any plan year if, on the first day of such plan year, such plan has less than 2 participants who are current employees.

(b)

Exception for certain benefits

section 1191b(c)(1) of this titleThe requirements of this part shall not apply to any group health plan (and group health insurance coverage) in relation to its provision of excepted benefits described in .

(c)

Exception for certain benefits if certain conditions met

(1)

Limited, excepted benefits

section 1191b(c)(2) of this titleThe requirements of this part shall not apply to any group health plan (and group health insurance coverage offered in connection with a group health plan) in relation to its provision of excepted benefits described in if the benefits—
(A)
are provided under a separate policy, certificate, or contract of insurance; or
(B)
are otherwise not an integral part of the plan.
(2)

Noncoordinated, excepted benefits

section 1191b(c)(3) of this titleThe requirements of this part shall not apply to any group health plan (and group health insurance coverage offered in connection with a group health plan) in relation to its provision of excepted benefits described in if all of the following conditions are met:
(A)
The benefits are provided under a separate policy, certificate, or contract of insurance.
(B)
There is no coordination between the provision of such benefits and any exclusion of benefits under any group health plan maintained by the same plan sponsor.
(C)
Such benefits are paid with respect to an event without regard to whether benefits are provided with respect to such an event under any group health plan maintained by the same plan sponsor.
(3)

Supplemental excepted benefits

section 1191b(c)(4) of this titleThe requirements of this part shall not apply to any group health plan (and group health insurance coverage) in relation to its provision of excepted benefits described in if the benefits are provided under a separate policy, certificate, or contract of insurance.

(d)

Treatment of partnerships

For purposes of this part—
(1)

Treatment as a group health plan

Any plan, fund, or program which would not be (but for this subsection) an employee welfare benefit plan and which is established or maintained by a partnership, to the extent that such plan, fund, or program provides medical care (including items and services paid for as medical care) to present or former partners in the partnership or to their dependents (as defined under the terms of the plan, fund, or program), directly or through insurance, reimbursement, or otherwise, shall be treated (subject to paragraph (2)) as an employee welfare benefit plan which is a group health plan.

(2)

Employer

In the case of a group health plan, the term “employer” also includes the partnership in relation to any partner.

(3)

Participants of group health plans

In the case of a group health plan, the term “participant” also includes—
(A)
in connection with a group health plan maintained by a partnership, an individual who is a partner in relation to the partnership, or
(B)
in connection with a group health plan maintained by a self-employed individual (under which one or more employees are participants), the self-employed individual,
if such individual is, or may become, eligible to receive a benefit under the plan or such individual’s beneficiaries may be eligible to receive any such benefit.

Pub. L. 93–406, title I, § 732Pub. L. 104–191, title I, § 101(a)110 Stat. 1948Pub. L. 104–204, title VI, § 603(a)(3)110 Stat. 2935(, formerly § 705, as added , , ; renumbered § 732 and amended , (b)(2), (3)(I)–(L), , , 2937, 2938.)

Editorial Notes

Amendments

Pub. L. 104–204, § 603(b)(2)section 1185 of this title1996—Subsec. (a). , inserted “(other than )” after “part”.

Pub. L. 104–204, § 603(b)(3)(I)section 1191b of this titleSubsecs. (b), (c)(1) to (3). –(L), made technical amendment to references in original act which appear in text as references to .

Statutory Notes and Related Subsidiaries

Effective Date of 1996 Amendment

Pub. L. 104–204section 603(c) of Pub. L. 104–204section 1003 of this titleAmendment by applicable with respect to group health plans for plan years beginning on and after , see , set out as a note under .

Effective Date

section 101(g) of Pub. L. 104–191section 1181 of this titleSection applicable with respect to group health plans for plan years beginning after , except as otherwise provided, see , set out as a note under .