In general
The plan sponsor of each group health plan shall provide, in accordance with this part, that each qualified beneficiary who would lose coverage under the plan as a result of a qualifying event is entitled, under the plan, to elect, within the election period, continuation coverage under the plan.
Exception for certain plans
Subsection (a) shall not apply to any group health plan for any calendar year if all employers maintaining such plan normally employed fewer than 20 employees on a typical business day during the preceding calendar year.
Pub. L. 93–406, title I, § 601Pub. L. 99–272, title X, § 10002(a)100 Stat. 227Pub. L. 101–239, title VII103 Stat. 2432(, as added , , ; amended , §§ 7862(c)(1)(B), 7891(a)(1), , , 2445.)
Editorial Notes
Amendments
Pub. L. 101–239section 52 of title 261989—Subsec. (b). struck out at end “Under regulations, rules similar to the rules of subsections (a) and (b) of (relating to employers under common control) shall apply for purposes of this subsection.”
Pub. L. 101–239, § 7891(a)(1), substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment
section 7862(c)(1)(B) of Pub. L. 101–239section 7862(c)(1)(C) of Pub. L. 101–239section 106 of Title 26Amendment by applicable to years beginning after , see , set out as a note under , Internal Revenue Code.
section 7891(a)(1) of Pub. L. 101–239Pub. L. 99–514section 7891(f) of Pub. L. 101–239section 1002 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
Effective Date
Pub. L. 99–272, title X, § 10002(d)100 Stat. 231