qualified retiree

(2) Qualified retiree The term “qualified retiree” means any individual who— (A) is receiving coverage by reason of being a retiree, (B) has attained age 55, and (C) is not entitled to benefits or eligible for enrollment under the Medicare program under title XVIII of the Social Security Act.

Source

26 USC § 4980I(f)(2)


Scoping language

For purposes of this section
Is this correct? or