
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC9831]

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

(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.)


                               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.
