applicable employer-sponsored coverage

(1) In general The term “applicable employer-sponsored coverage” means, with respect to any employee, coverage under any group health plan made available to the employee by an employer which is excludable from the employee’s gross income under section 106, or would be so excludable if it were employer-provided coverage (within the meaning of such section 106 ).

Source

26 USC § 6051(g)(1)

---

Scoping language

None identified, default scope is assumed to be the parent (subpart C) of this section.

---

Is this correct? or