; (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; and (iii) a beneficiary of an individual described in clause (i) or (ii), such as a spouse or dependent child. (B) Notwithstanding subparagraph (A), the group or association shall not make health coverage through the group health plan available to any individual (or beneficiaries of the individual) for any plan year following the plan year in which the plan determines pursuant to reasonable monitoring procedures described in subsection (f)(2)(C) that the individual ceases to meet the conditions described in subsection (f)(2) for being a working owner (unless the individual again meets those conditions), except as may be required by section 601. (7) The group or association, and any health coverage offered by the group or association, shall comply with the nondiscrimination provisions under subsection (e). (8) The group or association shall not be a health insurance issuer, or owned or controlled by such a health insurance issuer or by a subsidiary or affiliate of such a health insurance issuer, other than to the extent such entities participate in the group or association in their capacity as employer members of the group or association. (c) Substantial business purpose (1) In general For purposes of subsection (b)(1), a substantial business purpose shall exist if the group or association would be a viable entity in the absence of sponsoring an employee benefit plan. (2) Business purpose For purposes of subsection (b)(1) and paragraph (1), a business purpose shall— (A) include promoting common business interests of the members of the group or association or the common economic interests in a given trade or employer community