The term high risk pool is a term associated with tax law. Some states organize subsidized health insurance pools as high risk pools. These pools offer health insurance to individuals who have been denied health insurance because of a medical condition. Insurance is provided from high risk pools to individuals whose premiums are rated significantly higher than average due to health status or claims experience. High risk pools can be a form of qualified health coverage for the HCTC. In order to be considered qualified, the high risk pool must provide coverage to all individuals guaranteed coverage through HIPAA, not impose any preexisting condition exclusions, meet certain requirements for premium rates and covered benefits, and be officially qualified by the state.