26 U.S. Code § 6720C - Penalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance

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(a) In general
Any person required to notify a group health plan under section 3001(a)(2)(C) of title III of division B of the American Recovery and Reinvestment Act of 2009 who fails to make such a notification at such time and in such manner as the Secretary of Labor may require shall pay a penalty of 110 percent of the premium reduction provided under such section after termination of eligibility under such subsection.
(b) Reasonable cause exception
No penalty shall be imposed under subsection (a) with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect.

Source

(Added Pub. L. 111–5, div. B, title III, § 3001(a)(13)(A),Feb. 17, 2009, 123 Stat. 464; amended Pub. L. 111–144, § 3(b)(5)(D),Mar. 2, 2010, 124 Stat. 45.)
References in Text

Section 3001 of title III of division B of the American Recovery and Reinvestment Act of 2009, referred to in subsec. (a), is section 3001 ofPub. L. 111–5, which is set out as a note under section 6432 of this title.
Amendments

2010—Subsec. (a). Pub. L. 111–144, which directed substitution of “section 3001(a)(2)(C) of title III of division B of the American Recovery and Reinvestment Act of 2009” for “section 3002(a)(2)(C) of the Health Insurance Assistance for the Unemployed Act of 2009”, was executed by making the substitution for “section 3002(a)(2)(C)) of the Health Insurance Assistance for the Unemployed Act of 2009” to reflect the probable intent of Congress.
Effective Date of 2010 Amendment

Amendment by Pub. L. 111–144effective as if included in the provisions of section 3001 ofPub. L. 111–5to which it relates, see section 3(c) ofPub. L. 111–144, set out as a note under section 6432 of this title.
Effective Date

Section applicable to failures occurring after Feb. 17, 2009, see section 3001(a)(13)(C) ofPub. L. 111–5, set out as a Premium Assistance for COBRA Benefits note under section 6432 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

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26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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