A “group health plan” for MSP reporting requirement purposes is defined as, “a plan (including a self-insured plan) of, or contributed by, an employer (including self-employed person) or employee organization to provide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a business relationship, or their families.” 42 U.S.C. §1395y(b)(1)(A)(v).