Page:United States Statutes at Large Volume 110 Part 3.djvu/209

 PUBLIC LAW 104-191—AUG. 21, 1996 110 STAT. 1939 Subtitle F—Organizations Subject to Section 833 Sec. 351. Organizations subject to section 833. Subtitle G—IRA Distributions to the Unemployed Sec. 361. Distributions from certain plans may be used without additional tax to pay financially devastating medical expenses. Subtitle H—Organ and Tissue Donation Information Included With Income Tax Refund Payments Sec. 371. Organ and tissue donation information included with income tax refund payments. TITLE IV—APPLICATION AND ENFORCEMENT OF GROUP HEALTH PLAN REQUIREMENTS Subtitle A—Application and Enforcement of Group Health Plan Requirements Sec. 401. Group health plan portability, access, and renewability requirements. Sec. 402. Penalty on failure to meet certain group health plan requirements. Subtitle B—Clarification of Certain Continuation Coverage Requirements Sec. 421. COBRA clarifications. TITLE V—REVENUE OFFSETS Sec. 500. Amendment of 1986 Code. Subtitle A—Company-Owned Life Insurance Sec. 501. Denial of deduction for interest on loans with respect to company-owned life insurance. Subtitle B—Treatment of Individuals Who Lose United States Citizenship Sec. 511. Revision of income, estate, and gift taxes on individuals who lose United States citizenship. Sec. 512. Information on individuals losing United States citizenship. Sec. 513. Report on tax compliance by United States citizens and residents living abroad. Subtitle C—Repeal of Financial Institution Transition Rule to Interest Allocation Rules Sec. 521. Repeal of financial institution transition rule to interest allocation rules. TITLE I—HEALTH CARE ACCESS, PORTABILITY, AND RENEWABILITY Subtitle A—Group Market Rules PART 1—PORTABILITY, ACCESS, AND RENEWABILITY REQUIREMENTS SEC. 101. THROUGH THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974. (a) IN GENERAL. —Subtitle B of title I of the Employee Retirement Income Security Act of 1974 is amended by adding at the end the following new part: " PA RT 7—GROUP HEALTH PLAN PORTABILITY, ACCESS, AND RENEWABILITY REQUIREMENTS "SEC 701. INCREASED PORTABILITY THROUGH LIMITATION ON 29 USC 1181. PREEXISTING CONDITION EXCLUSIONS. " (a) LIMITATION ON PREEXISTING CONDITION EXCLUSION PERIOD; CREDITING FOR PERIODS OF PREVIOUS COVERAGE.— Subject to subsection (d), a group health plan, and a health insurance issuer

�