1. A health plan with annual receipts of $5 million or less. [45 CFR 160.103]
2. A group health plan with fewer than 50 participants. The HIPAA does not define a "small health plan" but instead leaves the definition to be determined by the Secretary. The Conference Report suggests that the appropriate definition of a "small health plan" is found in current section 2791(a) of the Public Health Service Act, which is a group health plan with fewer than 50 participants.