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Clearly nobody knew this, expect for (cigarette manufacturer) Altria and FDA, because everybody was caught with their pants down. The tobacco-age language was inserted into the must-pass budget bill by Senate Majority Leader Mitch McConnell, R-Ky., and Sen

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Any plan, fund, or program that would not be (but for this paragraph (c)) an employee welfare benefit plan and that is established or maintained by a partnership, to the extent that the plan, fund, or program provides medical care (including items and services paid for as medical care) to present or former partners in the partnership or to their dependents (as defined under the terms of the plan, fund, or program), directly or through insurance, reimbursement, or otherwise, is treated (subject to paragraph (c)(2) of this section) as an employee welfare benefit plan that is a group health plan