U.S. Code > Title 26 Internal Revenue Code > Subtitle K—Group Health Plan Requirements (§§ 9801—9834) > CHAPTER 100—GROUP HEALTH PLAN REQUIREMENTS (§§ 9801—9834) > Subchapter C—General Provisions (§§ 9831—9834) > § 9831. General exceptions

§ 9831. General exceptions

(a) Exception for certain plans
The requirements of this chapter shall not apply to—
(1) any governmental plan, and
(2) any 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
The requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832 (c)(1).
(c) Exception for certain benefits if certain conditions met
(1) Limited, excepted benefits
The requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832 (c)(2) 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
The requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832 (c)(3) 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
The requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832 (c)(4) if the benefits are provided under a separate policy, certificate, or contract of insurance.