Sec. 1501.004.  APPLICABILITY:  LARGE EMPLOYER HEALTH BENEFIT PLANS.  An individual or group health benefit plan is a large employer health benefit plan subject to Subchapters C and M if the plan provides health care benefits to employees of a large employer and:
(1)  the employer pays a portion of the premium or benefits;
(2)  the employer or a covered individual treats the health benefit plan as part of a plan or program for purposes of Section 106 or 162, Internal Revenue Code of 1986 (26 U.S.C. Section 106 or 162); or
(3)  the health benefit plan is an employee welfare benefit plan under 29 C.F.R. Section 2510.3-1(j).
Added by Acts 2003, 78th Leg., ch. 1274, Sec. 3, eff. April 1, 2005.
Amended by: 
Acts 2013, 83rd Leg., R.S., Ch. 199 (S.B. 1332), Sec. 3, eff. September 1, 2013.