; and (B) by-laws or other similar indications of formality. (4) The functions and activities of the group or association shall be controlled by the employer members of the group or association, and the employer members of the group or association that participate in the group health plan shall control the plan. Control under this paragraph shall be in form and substance. (5) The employer members shall have a commonality of interest as described in subsection (d). (6) (A) The group or association shall not make health coverage through the group health plan available other than to— (i) an employee of a current employer member of the group or association; (ii) a former employee of a current employer member of the group or association who became eligible for coverage under the group health plan when the former employee was an employee of the employer