qualified beneficiary

(D)In the case of a qualifying event described in subsection (f)(3)(F), the term “qualified beneficiary” includes a covered employee who had retired on or before the date of substantial elimination of coverage and any other individual who, on the day before such qualifying event, is a beneficiary under the plan— (i)as the spouse of the covered employee, (ii)as the dependent child of the covered employee, or (iii)as the surviving spouse of the covered employee.

Source

26 USC § 4980B(g)(1)(D)


Scoping language

For purposes of this section
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