group health plan
(3) Group health plan The term “group health plan” includes such a plan as defined in section 1167(1) of title 29 and also includes the following: (A) Federal and State governmental plans Such a plan established or maintained for its employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing, including a health benefits plan offered under chapter 89 of title 5. (B) Collectively bargained plans Such a plan established or maintained under or pursuant to one or more collective bargaining agreements. (C) Church plans Such a plan established and maintained for its employees (or their beneficiaries) by a church or by a convention or association of churches which is exempt from tax under section 501 of the Internal Revenue Code of 1986.