14. Section 57.2 is amended by revising paragraph (n) to read as follows:
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(n) United States health risk. —(1) In general. The term United States health risk means the health risk of any individual who is—
(i) A United States citizen;
(ii) A resident of the United States (within the meaning of section 7701(b)(1)(A)); or
(iii) Located in the United States (within the meaning of paragraph (i) of this section) during the period such individual is so located.
(2) Qualified expatriates, spouses, and dependents. The term United States health risk does not include the health risk of any individual who is a qualified expatriate (within the meaning of § 54.9831-1(f)(6)) enrolled in an expatriate health plan (within the meaning of § 54.9831-1(f)(3)). For purposes of this paragraph, a qualified expatriate includes any spouse, dependent, or any other individual enrolled in the expatriate health plan.
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