Page:United States Statutes at Large Volume 124.djvu/878

 124 STAT. 852 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘(2) LIMITATIONS ON PENALTY.— ‘‘(A) PENALTY NOT TO APPLY WHERE FAILURE NOT DISCOVERED EXERCISING REASONABLE DILIGENCE.—No pen- alty shall be imposed by paragraph (1)(B) on any failure to properly calculate the excess benefit during any period for which it is established to the satisfaction of the Sec- retary that the employer or plan sponsor neither knew, nor exercising reasonable diligence would have known, that such failure existed. ‘‘(B) PENALTY NOT TO APPLY TO FAILURES CORRECTED WITHIN 30 DAYS.—No penalty shall be imposed by paragraph (1)(B) on any such failure if— ‘‘(i) such failure was due to reasonable cause and not to willful neglect, and ‘‘(ii) such failure is corrected during the 30-day period beginning on the 1st date that the employer knew, or exercising reasonable diligence would have known, that such failure existed. ‘‘(C) WAIVER BY SECRETARY.—In the case of any such failure which is due to reasonable cause and not to willful neglect, the Secretary may waive part or all of the penalty imposed by paragraph (1), to the extent that the payment of such penalty would be excessive or otherwise inequitable relative to the failure involved. ‘‘(f) OTHER DEFINITIONS AND SPECIAL RULES.—For purposes of this section— ‘‘(1) COVERAGE DETERMINATIONS.— ‘‘(A) IN GENERAL.—Except as provided in subparagraph (B), an employee shall be treated as having self-only cov- erage with respect to any applicable employer-sponsored coverage of an employer. ‘‘(B) MINIMUM ESSENTIAL COVERAGE.—An employee shall be treated as having coverage other than self-only coverage only if the employee is enrolled in coverage other than self-only coverage in a group health plan which pro- vides minimum essential coverage (as defined in section 5000A(f)) to the employee and at least one other beneficiary, and the benefits provided under such minimum essential coverage do not vary based on whether any individual covered under such coverage is the employee or another beneficiary. ‘‘(2) QUALIFIED RETIREE.—The term ‘qualified retiree’ means any individual who— ‘‘(A) is receiving coverage by reason of being a retiree, ‘‘(B) has attained age 55, and ‘‘(C) is not entitled to benefits or eligible for enrollment under the Medicare program under title XVIII of the Social Security Act. ‘‘(3) EMPLOYEES ENGAGED IN HIGH-RISK PROFESSION.—The term ‘employees engaged in a high-risk profession’ means law enforcement officers (as such term is defined in section 1204 of the Omnibus Crime Control and Safe Streets Act of 1968), employees in fire protection activities (as such term is defined in section 3(y) of the Fair Labor Standards Act of 1938), individ- uals who provide out-of-hospital emergency medical care (including emergency medical technicians, paramedics, and first-responders), and individuals engaged in the construction,