Page:United States Statutes at Large Volume 123.djvu/449

 123STA T .4 2 9PUBLIC LA W 111 –5—FE B.1 7, 2 0 09 butfor t hiscla us e or clause (v ii ), other w ise ter m i n ate un d er clause (i) or (ii)) a TA A - eli g ible individual (as defined in section 605 (b)( 4 )( B )), the p eriod of coverage shall not terminate b y reason of clause (i) or (ii), as the case may be, before the later of the date specified in such clause or the date on which such individual ceases to be such a TAA-eligible individual . The pre- ceding sentence shall not re q uire any period of coverage toe x tend beyond D ecember 31, 2 010. ’ ’. (b) IRC A MEND MEN TS . — Clause (i) of section 4 98 0B(f)(2)(B) of the Internal Revenue Code of 1986 is amended— (1) by stri k ing ‘ ‘In the case of a qualified beneficiary’’ and inserting the following ‘‘( V I) SP E CIALRU LE FO R DISA B ILIT Y .—In the case of a qualified beneficiary’’, and (2) by redesignating subclauses (V) and (VI), as amended by paragraph (1), as subclauses (VII) and (VIII), respectively, and by inserting after clause (IV) the following new subclauses: ‘‘(V) SPECIAL RULE FOR PB G C RECIPIENTS.—In the case of a qualifying event described in para- graph (3)(B) with respect to a covered employee who (as of such qualifying event) has a nonforfeit- able right to a benefit any portion of which is to be paid by the P ension Benefit G uaranty Cor- poration under title IV of the E mployee Retirement Income Security Act of 19 7 4, notwithstanding sub- clause (I) or (II), the date of the death of the covered employee, or in the case of the surviving spouse or dependent children of the covered employee, 24 months after the date of the death of the covered employee. The preceding sentence shall not require any period of coverage to extend beyond December 31, 2010. ‘‘(VI) SPECIAL RULE FOR TAA-ELIGIBLE INDI V ID- UALS.—In the case of a qualifying event described in paragraph (3)(B) with respect to a covered employee who is (as of the date that the period of coverage would, but for this subclause or sub- clause (VII), otherwise terminate under subclause (I) or (II)) a TAA-eligible individual (as defined in paragraph (5)(C)(iv)(II)), the period of coverage shall not terminate by reason of subclause (I) or (II), as the case may be, before the later of the date specified in such subclause or the date on which such individual ceases to be such a TAA- eligible individual. The preceding sentence shall not require any period of coverage to extend beyond December 31, 2010.’’. (c) P H SA AMENDMENTS.—Section 2202(2)(A) of the Public Health Service Act (42 U .S.C. 300bb-2(2)(A)) is amended— (1) by striking ‘‘In the case of a qualified beneficiary’’ and inserting the following: ‘‘(v) SPECIAL RULE FOR DISABILITY.—In the case of a qualified beneficiary’’ and (2) by redesignating clauses (iv) and (v), as amended by paragraph (1), as clauses (v) and (vi), respectively, and by inserting after clause (iii) the following new clause: 26USC4980B.