PUBLIC LAW 107-210—AUG. 6, 2002 116 STAT. 971 "(3) PREEXISTING CONDITIONS.—With respect to an individual who elects continuation coverage pursuant to paragraph (1), the period— "(A) beginning on the date of the TAA-related loss of coverage, and "(B) ending on the first day of the 60-day election period described in paragraph (1), shall be disregarded for purposes of determining the 63-day periods referred to in section 2701(c)(2), section 701(c)(2) of the Employee Retirement Income Security Act of 1974, and section 9801(c)(2) of the Internal Revenue Code of 1986. "(4) DEFINITIONS.— For purposes of this subsection: " (A) NONELECTING TAA-ELIGIBLE INDIVIDUAL. —The term 'nonelecting TAA-eligible individual' means a TAA- eligible individual who— "(i) has a TAA-related loss of coverage; and "(ii) did not elect continuation coverage under this part during the TAA-related election period. "(B) TAA-ELIGIBLE INDIVIDUAL. —The term 'TAA- eligible individual' means— "(i) an eligible TAA recipient (as defined in paragraph (2) of section 35(c) of the Internal Revenue Code of 1986), and "(ii) an eligible alternative TAA recipient (as defined in paragraph (3) of such section). "(C) TAA-RELATED ELECTION PERIOD. —The term TAA- related election period' means, with respect to a TAA- related loss of coverage, the 60-day election period under this part which is a direct consequence of such loss. "(D) TAA-RELATED LOSS OF COVERAGE.— The term TAA-related loss of coverage' means, with respect to an individual whose separation from employment gives rise to being an TAA-eligible individual, the loss of health benefits coverage associated with such separation.". (3) IRC AMENDMENTS. —Paragraph (5) of section 4980B(f) of the Internal Revenue Code of 1986 (relating to election) is amended by adding at the end the following: " (C) TEMPORARY EXTENSION OF COBRA ELECTION PERIOD FOR CERTAIN INDIVIDUALS. — "(i) IN GENERAL. — In the case of a nonelecting TAA- eligible individual and notwithstanding subparagraph (A), such individual may elect continuation coverage under this subsection during the 60-day period that begins on the first day of the month in which the individual becomes a TAA-eligible individual, but only if such election is made not later than 6 months after the date of the TAA-related loss of coverage. "(ii) COMMENCEMENT OF COVERAGE; NO REACH- BACK. —Any continuation coverage elected by a TAA- eligible individual under clause (i) shall commence at the beginning of the 60-day election period described in such paragraph and shall not include any period prior to such 60-day election period. "(iii) PREEXISTING CONDITIONS.— With respect to an individual who elects continuation coverage pursuant to clause (i), the period— 26 USC 4980B. Deadline.
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