§ 1167. Definitions and special rules
For purposes of this part—
(1)
Group health plan
The term “group health plan” means an employee welfare benefit plan providing medical care (as defined in section
213
(d) of title
26) to participants or beneficiaries directly or through insurance, reimbursement, or otherwise. Such term shall not include any plan substantially all of the coverage under which is for qualified long-term care services (as defined in section
7702B
(c) 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—
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 part.
(C)
Special rule for retirees and widows
In the case of a qualifying event described in section
1163
(6) of this title, the term “qualified beneficiary” includes a covered employee who had retired on or before the date of substantial elimination of coverage and any other individual who, on the day before such qualifying event, is a beneficiary under the plan—
(4)
Employer
Subsection (n) (relating to leased employees) and subsection (t) (relating to application of controlled group rules to certain employee benefits) of section
414 of title
26 shall apply for purposes of this part in the same manner and to the same extent as such subsections apply for purposes of section
106 of title
26. Any regulations prescribed by the Secretary pursuant to the preceding sentence shall be consistent and coextensive with any regulations prescribed for similar purposes by the Secretary of the Treasury (or such Secretary’s delegate) under such subsections.
(5)
Optional extension of required periods
A group health plan shall not be treated as failing to meet the requirements of this part solely because the plan provides both—