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USC Title 26 enacted through 2008

§ 9832. Definitions

Group health plan
For purposes of this chapter, the term "group health plan" has the meaning given to such term by section 5000(b)(1).
Definitions relating to health insurance
For purposes of this chapter -
Health insurance coverage
In general
Except as provided in subparagraph (B), the term "health insurance coverage" means benefits consisting of medical care (provided directly, through insurance or reimbursement, or otherwise) under any hospital or medical service policy or certificate, hospital or medical service plan contract, or health maintenance organization contract offered by a health insurance issuer.
No application to certain excepted benefits
In applying subparagraph (A), excepted benefits described in subsection (c)(1) shall not be treated as benefits consisting of medical care.
Health insurance issuer
The term "health insurance issuer" means an insurance company, insurance service, or insurance organization (including a health maintenance organization, as defined in paragraph (3)) which is licensed to engage in the business of insurance in a State and which is subject to State law which regulates insurance (within the meaning of section 514(b)(2) of the Employee Retirement Income Security Act of 1974, as in effect on the date of the enactment of this section). Such term does not include a group health plan.
Health maintenance organization
The term "health maintenance organization" means -
a federally qualified health maintenance organization (as defined in section 1301(a) of the Public Health Service Act (42 U.S.C. 300e(a))),
an organization recognized under State law as a health maintenance organization, or
a similar organization regulated under State law for solvency in the same manner and to the same extent as such a health maintenance organization.
Excepted benefits
For purposes of this chapter, the term "excepted benefits" means benefits under one or more (or any combination thereof) of the following:
Benefits not subject to requirements
Coverage only for accident, or disability income insurance, or any combination thereof.
Coverage issued as a supplement to liability insurance.
Liability insurance, including general liability insurance and automobile liability insurance.
Workers' compensation or similar insurance.
Automobile medical payment insurance.
Credit-only insurance.
Coverage for on-site medical clinics.
Other similar insurance coverage, specified in regulations, under which benefits for medical care are secondary or incidental to other insurance benefits.
Benefits not subject to requirements if offered separately
Limited scope dental or vision benefits.
Benefits for long-term care, nursing home care, home health care, community-based care, or any combination thereof.
Such other similar, limited benefits as are specified in regulations.
Benefits not subject to requirements if offered as independent, noncoordinated benefits
Coverage only for a specified disease or illness.
Hospital indemnity or other fixed indemnity insurance.
Benefits not subject to requirements if offered as separate insurance policy
Medicare supplemental health insurance (as defined under section 1882(g)(1) of the Social Security Act), coverage supplemental to the coverage provided under chapter 55 of title 10, United States Code, and similar supplemental coverage provided to coverage under a group health plan.
Other definitions
For purposes of this chapter -
COBRA continuation provision
The term "COBRA continuation provision" means any of the following:
Section 4980B, other than subsection (f)(1) thereof insofar as it relates to pediatric vaccines.
Part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1161 et seq.), other than section 609 of such Act.
Title XXII of the Public Health Service Act.
Governmental plan
The term "governmental plan" has the meaning given such term by section 414(d).
Medical care
The term "medical care" has the meaning given such term by section 213(d) determined without regard to -
paragraph (1)(C) thereof, and
so much of paragraph (1)(D) thereof as relates to qualified long-term care insurance.
Network plan
The term "network plan" means health insurance coverage of a health insurance issuer under which the financing and delivery of medical care are provided, in whole or in part, through a defined set of providers under contract with the issuer.
Placed for adoption defined
The term "placement", or being "placed", for adoption, in connection with any placement for adoption of a child with any person, means the assumption and retention by such person of a legal obligation for total or partial support of such child in anticipation of adoption of such child. The child's placement with such person terminates upon the termination of such legal obligation.
Family member
The term "family member" means, with respect to any individual -
a dependent (as such term is used for purposes of section 9801(f)(2)) of such individual, and
any other individual who is a first-degree, second-degree, third-degree, or fourth-degree relative of such individual or of an individual described in subparagraph (A).
Genetic information
In general
The term "genetic information" means, with respect to any individual, information about -
such individual's genetic tests,
the genetic tests of family members of such individual, and
the manifestation of a disease or disorder in family members of such individual.
Inclusion of genetic services and participation in genetic research
Such term includes, with respect to any individual, any request for, or receipt of, genetic services, or participation in clinical research which includes genetic services, by such individual or any family member of such individual.
The term "genetic information" shall not include information about the sex or age of any individual.
Genetic test
In general
The term "genetic test" means an analysis of human DNA, RNA, chromosomes, proteins, or metabolites, that detects genotypes, mutations, or chromosomal changes.
The term "genetic test" does not mean -
an analysis of proteins or metabolites that does not detect genotypes, mutations, or chromosomal changes, or
an analysis of proteins or metabolites that is directly related to a manifested disease, disorder, or pathological condition that could reasonably be detected by a health care professional with appropriate training and expertise in the field of medicine involved.
Genetic services
The term "genetic services" means -
a genetic test;
genetic counseling (including obtaining, interpreting, or assessing genetic information); or
genetic education.
Underwriting purposes
The term "underwriting purposes" means, with respect to any group health plan, or health insurance coverage offered in connection with a group health plan -
rules for, or determination of, eligibility (including enrollment and continued eligibility) for benefits under the plan or coverage;
the computation of premium or contribution amounts under the plan or coverage;
the application of any pre-existing condition exclusion under the plan or coverage; and
other activities related to the creation, renewal, or replacement of a contract of health insurance or health benefits.

Tax Code (Internal Revenue Code) Section Index

U.S. GAAP by Codification Topic
105 GAAP Hierarchy
105 GAAP History

205 Presentation of Financial Statements
205-20 Discontinued Operations
210 Balance Sheet
210-20 Offsetting
220 Comprehensive Income
225 Income Statement
225-20 Extraordinary and Unusual Items
230 Statement of Cash Flows
250 Accounting Changes and Error Corrections
260 Earnings per Share
270 Interim Reporting

310 Impairment of a Loan
320 Investment Securities
320 Other-Than-Temporary Impairments, FSP FAS 115-2
320-10-05 Overview of Investments in Other Entities
320-10-35 Reclassification of Investments in Securities
323-10 Equity Method Investments
323-30 Investments in Partnerships and Joint Ventures
325-20 Cost Method Investments
330 Inventory

340-20 Capitalized Advertising Costs
350-20 Goodwill
350-30 Intangibles Other than Goodwill
350-40 Internal-Use Software
350-50 Website Development Costs
360 Property, Plant and Equipment
360-20 Real Estate Sales

410 Asset Retirement and Environmental Obligations
420 Exit or Disposal Cost Obligations
450 Contingencies
450-20 Loss Contingencies
450-30 Gain Contingencies
480 Redeemable Financial Instruments

505-20 Stock Dividends, Stock Splits
505-30 Treasury Stock

605 SEC Staff Accounting Bulletin, Topic 13
605-25 Revenue Recognition - Multiple Element Arrangements

715-30 Defined Benefit Plans - Pension
718 Share-Based Payment
730 Research and Development
730-20 Research and Development Arrangements

805 Business Combinations
810 Consolidation
810 Noncontrolling Interests
810 Consolidation of Variable Interest Entities, SFAS 167

815 Derivatives and Hedging Overview

820 Fair Value Measurements
820 Fair value when the markets are not active, FSP FAS 157-4
825 Fair Value Option

830 Foreign Currency Matters
830-20 Foreign Currency Transactions
830-30 Translation of Financial Statements
835 Interest
835-20 Capitalization of Interest
835-30 Imputation of Interest

840 Leases
840-20 Operating Leases
840-30 Capital Leases
840-40 Sale-Leaseback Transactions
845 Nonmonetary Transactions

855 Subsequent Events
860-20 Sale of Financial Assets, SFAS 166
860-50 Servicing Assets and Liabilities, SFAS 156

985-20 Costs of software to be sold

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Tax Code (Internal Revenue Code) Section Index

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