as plan requirement under PHSA, ERISA, IRC The requirement of paragraph (1) shall apply as if it were a section under part A of title XXVII of the Public Health Service Act ( 42 U.S.C. 300gg et seq.), including for purposes of applying section 715 of the Employee Retirement Income Security Act of 1976 ( 29 U.S.C. 1185d ) and section 9815 of the Internal Revenue Code of 1986. 122. Offering of basic health insurance