# Group health plan

> Group health plan — A health plan an employer maintains for its employees — insured or self-insured. Subject to ERISA for a private employer, and to COBRA once the employer has 20 or more employees.

Source: https://lopifi.com/glossary/group-health-plan
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

---

**What is group health plan?** In accounting, group health plan means a health plan an employer maintains for its employees — insured or self-insured. Subject to ERISA for a private employer, and to COBRA once the employer has 20 or more employees.

## Words this system refuses for it

- health insurance (the policy, which is one way to fund the plan)

- **Category:** Benefits
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** cobra-continuation-coverage, erisa