The term “group health plan” has the meaning given such term in 5000(b)  of title 26. 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 title
(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 title
(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 subchapter.
(B) Special rule for terminations and reduced employment
In the case of a qualifying event described in section
300bb–3(2) of this title, the term “qualified beneficiary” includes the covered employee.
(4) Plan administrator
The term “plan administrator” has the meaning given the term “administrator” by section
1002(16)(A) of title
 So in original. Probably should be preceded by “section”.
1996—Par. (1). Pub. L. 104–191, § 321(d)(3), inserted at end “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 title
Par. (3)(A). Pub. L. 104–191, § 421(a)(3), inserted at end “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 subchapter.”
1989—Par. (2). Pub. L. 101–239substituted “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 title
26)” for “the individual’s employment or previous employment with an employer”.
1988—Par. (1). Pub. L. 100–647substituted “section 162(i)(2) of the Internal Revenue Code of 1986” for “section 162(i)(3) of the Internal Revenue Code of 1954”, which for purposes of codification was translated as “section
162(i)(2) of title
Effective Date of 1996 Amendment
Amendment by section 321(d)(3) ofPub. L. 104–191applicable to contracts issued after Dec. 31, 1996, see section 321(f) ofPub. L. 104–191, set out as an Effective Date note under section
7702B of Title
26, Internal Revenue Code.
Amendment by section 421(a)(3) ofPub. L. 104–191effective Jan. 1, 1997, regardless of whether the qualifying event occurred before, on, or after such date, see section 421(d) ofPub. L. 104–191, set out as a note under section
4980B of Title
Effective Date of 1989 Amendment
Section 6801(c)(2) ofPub. L. 101–239provided that: “The amendment made by paragraph (1) [amending this section] shall apply to plan years beginning after December 31, 1989.”
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647applicable to taxable years beginning after Dec. 31, 1988, but not applicable to any plan for any plan year to which section
162(k) of Title
26, Internal Revenue Code (as in effect on the day before Nov. 10, 1988), did not apply by reason of section 10001(e)(2) ofPub. L. 99–272, see section 3011(d) ofPub. L. 100–647, set out as a note under section
162 of 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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Description of Change
Statutes at Large
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