of the Treasury may implement the provisions of this section through sub-regulatory guidance, program instruction, or otherwise. (f) Terms The terms group health plan , health insurance issuer , group health insurance coverage , and individual health insurance coverage have the meanings given such terms in section 2791 of the Public Health Service Act ( 42 U.S.C. 300gg–91 ), section 733 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1191b ), and section 9832 of the Internal Revenue Code of 1986, as applicable.