110 STAT. 1948 PUBLIC LAW 104-191—AUG. 21, 1996 29 USC 1191a. "SEC. 705. SPECIAL RULES RELATING TO GROUP HEALTH PLANS. "(a) GENERAL EXCEPTION FOR CERTAIN SMALL GROUP HEALTH PLANS.— 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) 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 part shall not apply to any group health plan (and group health insurance coverage) in relation to its provision of excepted benefits described in section 706(c)(1). " (c) EXCEPTION FOR CERTAIN BENEFITS IF CERTAIN CONDITIONS MET.— "(1) LIMITED, EXCEPTED BENEFITS. — The requirements of this part shall not apply to any group health plan (and group hegJth insurance coverage offered in connection with a group health plan) in relation to its provision of excepted benefits described in section 706(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 require - ments 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 706(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 require - ments of this part shall not apply to any group health plan (and group hesdth insurance coverage) in relation to its provision of excepted benefits described in section 706(c)(4) if the benefits are provided under a separate policy, certificate, or contract of insurance. "(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.
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