qualified beneficiary

(A)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.

Source

26 USC § 4980B(g)(1)(A)


Scoping language

For purposes of this section
Is this correct? or