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__________ can be any entity - other than a duly admitted insurer - that establishes an employee benefit plan for the purpose of offering or providing accident and sickness or death benefits to the employees of at least two employers - including self-employed individuals and their dependents.

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1. __________ can be any entity - other than a duly admitted insurer - that establishes an employee benefit plan for the purpose of offering or providing accident and sickness or death benefits to the employees of at least two employers - including self-employed individuals and their dependents.





 
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