Plan Sponsor A employer or purchaser who sponsors a a group health plan as defined in section 3(16)(B) of ERISA, 29 U.S.C. 1002(16)(B). A Group Health Plan is an employee welfare benefit plan, including insured and self-insured plans, to the extent that the plan provides medical care including items and services paid for as medical care, to employees or their dependents directly or through insurance, reimbursement, or otherwise, that has 50 or more participants or is administered by an entity other than the employer that established and maintains the plan. Legislation Files Containing This Term: legislation/45CFR-164.501.html legislation/45CFR-164.504.html