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107 STAT. 610 PUBLIC LAW 103-66—AUG. 10, 1993 individual the information required under paragraph (5) for each calendar year beginning on or after January 1, 1994, and before January 1,1998. "(B) SPECIAL RULE.—TO the extent a group health plan provides information required under pari^aph (5) m a form and manner specific by the Secretary (in consultation with the Secretary of Labor) on behalf of an employer in accordance with section 101(f) of the Employee Retire- ment Income Security Act of 1974, the employer has com- plied with the reporting requirement under subparagraph (A) with respect to the reporting of such information. "(2) EMPLOYER DESCRIBED.—^An employer is described in this paragraph if such employer has, or contributes to, a group health plan, with respect to which at least 1 employee of such employer is an electing individual. "(3) ELECTING INDIVIDUAL.—^For purposes of this subsection, the .term 'electing individual' means an individual associated or formerly associated with the employer in a business relation- ship who elects coverage under the employer's group health plan. "(4) CERTAIN INDIVIDUALS EXCLUDED.—For purposes of this subsection, an individual providing service referred to in section 3121(aX7XB) of the Internal Revenue Code of 1986 shall not be considered an employee or electing individual with respect to an employer. "(5) INFORMATION REQUIRED.—^For purposes of paragraph (1), each employer shall provide the following information: "(A) "Hie name and TIN of the electing individual. "(B) The type of group health plan coverage (single or family) elected by the electing individual. "(C) The name, address, and identifying number of the group health plan elected by such electing individual. (D) The name and TIN of each other individual cov- ered under the group health plan pursuant to such election. "(E) The period during which such coverage is elected. "(F) The name, address, and TIN of the emplover. "(6) TIME OF FILING.—^For purposes of determining the date for filing the report imder paragraph (1), such report shall be treated as a stetement described in section 6051(d) of the Internal Revenue Code of 1986. "(7) LIMITS ON DISCLOSURE OF INFORMATION REPORTED.— "(A) IN GENERAL.—^The disclosure of the information reported under paragraph (1) shall be restricted by the Secretary under rules similar to the rules of subsections (a) and (p) of section 6103 of the Internal Revenue Code of 1986. "(B) PENALTY FOR UNAUTHORIZED WILLFUL DISCLOSURE OF INFORMATION.—^The unauthorized disclosure of any information reported imder paragraph (1) shall be subject to the penalty described in paragraph (1), (2), (3), or (4) of section 7213(a) of such Code. "(9) PENALTY FOR FAILURE TO REPORT.—In the case of the i failure of an employer (other than a Federal or other govern- mental entity) to report under paragraph (IXA) with respect to each electing individual, the Secretary shall impose a penalty as described in part II of subchapter B of chapter 68 of the Internal Revenue Code of 1986.