QHBP OFFERING ENTITY- The terms QHBP offering entity means, with respect to a health benefits plan that is--

[A] a group health plan [as defined, subject to subsection [d], in section 733[a][1] of the Employee Retirement Income Security Act of 1974], the plan sponsor in relation to such group health plan, except that, in the case of a plan maintained jointly by 1 or more employers and 1 or more employee organizations and with respect to which an employer is the primary source of financing, such term means such employer;

[B] health insurance coverage, the health insurance issuer offering the coverage;

[C] the public health insurance option, the Secretary of Health and Human Services;

[D] a non-Federal governmental plan [as defined in section 2791[d] of the Public Health Service Act], the State or political subdivision of a State [or agency or instrumentality of such State or subdivision] which establishes or maintains such plan; or

[E] a Federal governmental plan [as defined in section 2791[d] of the Public Health Service Act], the appropriate Federal official.