Pub. L. 78-373, tit. XXII, sec. 2208 (as amended)

DEFINITIONS.

Last amended: 1978Year: 2026Length: 274 wordsOfficial source
SEC. 2208. [300bb–8] DEFINITIONS. For purposes of this title— (1) Group health plan.—The term “group health plan” has the meaning given such term in 5000(b) of the Internal Revenue Code of 1986. Such term shall not include any plan substantially all of the coverage under which is for qualified long-term care services (as defined in section 7702B(c) of such Code). Such term shall not include any qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2) of the Internal Revenue Code of 1986). (2) Covered employee.—The term “covered employee” means an individual who is (or was) provided coverage under a group health plan by virtue of the performance of services by the individual for 1 or more persons maintaining the plan (including as an employee defined in section 401(c)(1) of the Internal Revenue Code of 1986). (3) Qualified beneficiary.— (A) In general.—The term “qualified beneficiary” means, with respect to a covered employee under a group health plan, any other individual who, on the day before the qualifying event for that employee, is a beneficiary under the plan— (i) as the spouse of the covered employee, or (ii) as the dependent child of the employee. Such term shall also include a child who is born to or placed for adoption with the covered employee during the period of continuation coverage under this title. (B) Special rule for terminations and reduced employment.—In the case of a qualifying event described in section 2203(2), the term “qualified beneficiary” includes the covered employee. (4) Plan administrator.—The term “plan administrator” has the meaning given the term “administrator” by section 3(16)(A) of the Employee Retirement Income Security Act of 1974.
Public laws referenced
104-191
Pub. L. 78-373, tit. XXII, sec. 2208 (as amended): DEFINITIONS. | Justis AI