means an employee welfare benefit plan (as defined in the Employee Retirement Income and Security Act of 1974 (ERISA), 29 USC 1002(1)), including insured and self–insured plans, to the extent that the plan provides medical care, including items and services paid for as medical care, to employees or their dependents directly or through insurance, reimbursement, or otherwise, that has 50 or more participants; or is administered by an entity other than the employer that established and maintains the plan.
