§300bb–8. Definitions

For purposes of this subchapter-

(1) Group health plan

The term "group health plan" has the meaning given such term in section 162(i)(2) ¹ of title 26.

(2) Covered employee

The term "covered employee" means an individual who is (or was) provided coverage under a group health plan by virtue of the performance of services by the individual for 1 or more persons maintaining the plan (including as an employee defined in section 401(c)(1) of title 26).

(3) Qualified beneficiary

(A) In general

The term "qualified beneficiary" means, with respect to a covered employee under a group health plan, any other individual who, on the day before the qualifying event for that employee, is a beneficiary under the plan-

(i) as the spouse of the covered employee, or

(ii) as the dependent child of the employee.

(B) Special rule for terminations and reduced employment

In the case of a qualifying event described in section 300bb–3(2) of this title, the term "qualified beneficiary" includes the covered employee.

(4) Plan administrator

The term "plan administrator" has the meaning given the term "administrator" by section 1002(16)(A) of title 29.

(July 1, 1944, ch. 373, title XXII, §2208, as added Apr. 7, 1986, Pub. L. 99–272, title X, §10003(a), 100 Stat. 236 ; amended Nov. 10, 1988, Pub. L. 100–647, title III, §3011(b)(7), 102 Stat. 3625 ; Dec. 19, 1989, Pub. L. 101–239, title VI, §6801(c)(1), 103 Stat. 2297 .)

References in Text

Section 162(i)(2) of title 26, referred to in par. (1), was repealed by Pub. L. 101–239, title VI, §6202(b)(3)(A), Dec. 19, 1989, 103 Stat. 2233 . For definition of "group health plan", see section 5000 of Title 26, Internal Revenue Code.

Amendments

1989-Par. (2). Pub. L. 101–239 substituted "the performance of services by the individual for 1 or more persons maintaining the plan (including as an employee defined in section 401(c)(1) of title 26)" for "the individual's employment or previous employment with an employer".

1988-Par. (1). Pub. L. 100–647 substituted "section 162(i)(2) of the Internal Revenue Code of 1986" for "section 162(i)(3) of the Internal Revenue Code of 1954", which for purposes of codification was translated as "section 162(i)(2) of title 26".

Effective Date of 1989 Amendment

Section 6801(c)(2) of Pub. L. 101–239 provided that: "The amendment made by paragraph (1) [amending this section] shall apply to plan years beginning after December 31, 1989."

Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647 applicable to taxable years beginning after Dec. 31, 1988, but not applicable to any plan for any plan year to which section 162(k) of Title 26, Internal Revenue Code (as in effect on the day before Nov. 10, 1988), did not apply by reason of section 10001(e)(2) of Pub. L. 99–272, see section 3011(d) of Pub. L. 100–647, set out as a note under section 162 of Title 26.

Section Referred to in Other Sections

This section is referred to in section 300bb–5 of this title.

¹ See References in Text note below.