§ 1191a. Special rules relating to group health plans
(a)
General exception for certain small group health plans
The requirements of this part (other than section
1185 of this title) 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.
(c)
Exception for certain benefits if certain conditions met
(1)
Limited, excepted benefits
(2)
Noncoordinated, excepted benefits
The 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 section
1191b
(c)(3) of this title if all of the following conditions are met:
(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.