§9826. Oversight of entities that provide pharmacy benefit management services — Inbound Citations
26 U.S.C. § 9826
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 9826 as a whole
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(g) In the case of any requirement under section 9826 that applies with respect to an entity providing pharmacy benefit management services on behalf of a group health plan, any reference in this section to such group health plan (and the reference in subsection (e)(1) to the employer) shall be treated as including a reference to such entity.
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(2) other than with respect to section 9826, any 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.