Internal Revenue Code:Sec. 9831. General exceptions

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle K - Group Health Plan Requirements
       CHAPTER 100 - GROUP HEALTH PLAN REQUIREMENTS
        Subchapter C - General Provisions
      

Statute

    Sec. 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.
 

Sources

    (Added Pub. L. 104-191, title IV, Sec. 401(a), Aug. 21, 1996, 110
    Stat. 2080, Sec. 9804; renumbered Sec. 9831 and amended Pub. L.
    105-34, title XV, Sec. 1531(a)(2), (b)(1)(B)-(E), Aug. 5, 1997, 111
    Stat. 1081, 1084, 1085.)
 

Miscellaneous

                                 AMENDMENTS
      1997 - Pub. L. 105-34 renumbered section 9804 of this title as
    this section and substituted reference to section 9832 of this
    title for reference to section 9805 of this title in subsecs. (b)
    and (c)(1) to (3).
                      EFFECTIVE DATE OF 1997 AMENDMENT
      Amendment by Pub. L. 105-34 applicable with respect to group
    health plans for plan years beginning on or after Jan. 1, 1998, see
    section 1531(c) of Pub. L. 105-34, set out as a note under section
    4980D of this title.