In the case of any applicable self-insured health plan for each plan year ending after
(1) In general
The fee imposed by subsection (a) shall be paid by the plan sponsor.
(2) Plan sponsor
For purposes of paragraph (1) the term “plan sponsor” means—
(A) the employer in the case of a plan established or maintained by a single employer,
(B) the employee organization in the case of a plan established or maintained by an employee organization,
(C) in the case of—
in the case of—
(i) a plan established or maintained by 2 or more employers or jointly by 1 or more employers and 1 or more employee organizations,
(ii) a multiple employer welfare arrangement, or
(iii) a voluntary employees’ beneficiary association described in , the association, committee, joint board of trustees, or other similar group of representatives of the parties who establish or maintain the plan, or
(D) the cooperative or association described in subsection (c)(2)(F) in the case of a plan established or maintained by such a cooperative or association.
(1) any portion of such coverage is provided other than through an insurance policy, and
(2) such plan is established or maintained—
such plan is established or maintained—
(A) by 1 or more employers for the benefit of their employees or former employees,
(B) by 1 or more employee organizations for the benefit of their members or former members,
(C) jointly by 1 or more employers and 1 or more employee organizations for the benefit of employees or former employees,
(D) by a voluntary employees’ beneficiary association described in ,
(E) by any organization described in , or
(F) in the case of a plan not described in the preceding subparagraphs, by a multiple employer welfare arrangement (as defined in of Employee Retirement Income Security Act of 1974), a rural electric cooperative (as defined in of such Act), or a rural telephone cooperative association (as defined in of such Act).
(1) such dollar amount for plan years ending in the previous fiscal year, multiplied by
(2) the percentage increase in the projected per capita amount of National Health Expenditures, as most recently published by the Secretary before the beginning of the fiscal year.
This section shall not apply to plan years ending after