#aae? ,,congress  #a/ ,session  ,h4 ,r4 
#acjd  ,,an ,,act  ,to am5d ! ,employee 
,retirem5t ,income ,security ,act (     
#aigd1 ! ,public ,heal? ,s]vice ,act1 & 
! ,int]nal ,rev5ue ,code ( #aihf to     
exclude f ! def9ition ( heal? insurance 
cov]age c]ta9 m$ical /op-loss insurance 
obta9$ by c]ta9 plan sponsors ( gr\p    
heal? plans4  #a4 ,%ort title ,?is ,act 
may be cit$ z ! ,self-,insurance        
,protection ,act4  #b4 ,c]ta9 m$ical    
/op-loss insurance obta9$ by c]ta9 plan 
sponsors ( gr\p heal? plans n includ$ "u
 ! def9ition ( heal? insurance cov]age  
7a7 ,,erisa ,section #gcc7;b77#a7 ( !   
,employee ,retirem5t ,income ,security  
,act ( #aigd 7#bi ,u4,s4,c4             
#aaia;b7b77#a77 is am5d$ by add+ at !   
end ! foll[+ s5t5ce3 ,su* t]m %all n    
include a /op-loss policy obta9$ by a   
self-insur$ heal? plan or a plan sponsor
 ( a gr\p heal? plan t self-insures !   
heal? risks ( its plan p>ticipants to   
reimburse ! plan or sponsor = losses t !
 plan or sponsor incurs 9 provid+ heal? 

or m$ical b5efits to su* plan           
p>ticipants 9 excess ( a pr$et]m9$ level
 set =? 9 ! /op-loss policy obta9$ by   
su* plan or sponsor44  7b7 ,,phsa       
,section #bgia7;b77#a7 ( ! ,public      
,heal? ,s]vice ,act 7#db ,u4,s4,c4      
#cjj;gg-#ia7;b77#a77 is am5d$ by add+ at
 ! end ! foll[+ new s5t5ce3 ,su* t]m    
%all n include a /op-loss policy obta9$ 
by a self-insur$ heal? plan or a plan   
sponsor ( a gr\p heal? plan t           
self-insures ! heal? risks ( its plan   
p>ticipants to reimburse ! plan or      
sponsor = losses t ! plan or sponsor    
incurs 9 provid+ heal? or m$ical b5efits
 to su* plan p>ticipants 9 excess ( a   
pr$et]m9$ level set =? 9 ! /op-loss     
policy obta9$ by su* plan or sponsor44  
7c7 ,,irc ,section #ihcb7;b77#a77;,a7 ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     
s5t5ce3 ,su* t]m %all n include a       
/op-loss policy obta9$ by a self-insur$ 
heal? plan or a plan sponsor ( a gr\p   
heal? plan t self-insures ! heal? risks 

( its plan p>ticipants to reimburse !   
plan or sponsor = losses t ! plan or    
sponsor incurs 9 provid+ heal? or m$ical
 b5efits to su* plan p>ticipants 9      
excess ( a pr$et]m9$ level set =? 9 !   
/op-loss policy obta9$ by su* plan or   
sponsor44  ,pass$ ! ,h\se (             
,repres5tatives ,april #e1 #bjag4;,cl]k4