Page:United States Statutes at Large Volume 110 Part 3.djvu/359

 PUBLIC LAW 104-191—AUG. 21, 1996 110 STAT. 2089 (1) PERIOD OF COVERAGE.— Section 4980B(D(2)(B) of the Internal Revenue Code of 1986 is amended— (A) in the last sentence of clause (i)— (i) by striking "at the time of a qualifying event described in paragraph (3)(B)" and inserting "at any time during the first 60 days of continuation coverage under this section"; (ii) by striking "with respect to such event"; and (iii) by inserting "(with respect to all qualified beneficiaries)" after "29 months"; (B) in clause (iv)(I), by inserting before ", or" the following: "(other than such an exclusion or limitation which does not apply to (or is satisfied by) such beneficiary by reason of chapter 100 of this title, part 7 of subtitle B of title I of the Employee Retirement Income Security Act of 1974, or title XXVII of the Public Health Service Act)"; and (C) in clause (v), by striking "at the time of a qualifying event described in paragraph (3)(B)" and inserting "at any time during the first 60 days of continuation coverage under this section". (2) NOTICES. —Section 4980B(f)(6)(C) of the Internal Revenue Code of 1986 is amended by striking "at the time of a qualifying event described in paragraph (3)(B)" and inserting "at any time during the first 60 days of continuation coverage under this section". (3) BIRTH OR ADOPTION OF A CHILD.—Section 4980B(g)(l)(A) of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new flush sentence: "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 section.". (d) EFFECTIVE DATE. —The amendments made by this section shall become effective on January 1, 1997, regardless of whether the qualifying event occurred before, on, or after such date. (e) NOTIFICATION OF CHANGES. —Not later than November 1, 1996, each group health plan (covered under title XXII of the Public Health Service Act, part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974, and section 4980B(f) of the Internal Revenue Code of 1986) shall notify each qualified beneficiary who has elected continuation coverage under such title, part or section of the amendments made by this section. 26 USC 4980B note. 26 USC 4980B note. TITLE V—REVENUE OFFSETS SEC. 500. AMENDMENT OF 1986 CODE. Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.

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