20-2302. Scope of article A. This article applies to any health benefits plan that provides coverage to eligible employees or dependents in this state and that is issued by an accountable health plan if: 1. Any portion of the premium or benefits is paid by or on behalf of the employer. 2. The eligible employee or dependent is reimbursed by or on behalf of the employer for any portion of the premium. 3. The health benefits plan is treated by the employer or any of the eligible employees or dependents as part of a plan or program for the purposes of section 106, 162 or 220 of the internal revenue code. B. This article applies to a health benefits plan that qualifies as a group health plan under section 2791(a)(1) of the health insurance portability and accountability act of 1996 (P.L. 104-191; 110 Stat. 1936). C. This article does not apply to any policy that is issued on an individual basis.