Enforcement— The provisions of this section shall apply to employers acting as plan sponsors, group health plans, and health insurance issuers as if enacted in the Employee Retirement Income Security Act of 1974 (
29 U.S.C. 1001 et seq.), the Public Health Service Act (
42 U.S.C. 201 et seq.), and the Internal Revenue Code of 1986. Any failure by an employer acting as a plan sponsor, a group health plan, or a health insurance issuer to comply with the provisions of this Act shall be subject to enforcement through part 5 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (
29 U.S.C. 1131 et seq.), section 2723 of the Public Health Service Act (
42 U.S.C. 300gg–22), and section 4980D of the Internal Revenue Code of 1986.