123STA T .4 2 8PUBLIC LA W 111 –5—FE B.1 7, 2 0 0 9monthsbegi nning w ith the da teo f s uc h fina l i z ation , e x ce p t that the onl yq ualifying family membe r swhomaybeta k en into account with respect to such spouse are those indi v id - uals who were qualifying family members immediately before such finalization .‘ ‘ (C)DEATH . —I n the case of the death of an eligible individual— ‘‘(i) any spouse of such individual (determined at the time of such death) shall be treated as an eligible individual for purposes of this subsection for a period of 24 months beginning with the date of such death, except that the only qualifying family members who may be taken into account with respect to such spouse are those individuals who were qualifying family mem- bers immediately before such death, and ‘‘(ii) any individual who was a qualifying family member of the decedent immediately before such death shall be treated as an eligible individual for purposes this subsection for a period of 24 months beginning with the date of such death, except that no qualifying family members may be taken into account with respect to such individual. ’ ’. (c) EF FE C T IV E DATE.— T he amendments made by this section shall apply to months beginning after December 31 ,2 0 0 9 . SEC.189 9 F . E XT E N S IO NOFCO BRA BENEFITS FOR CERTAIN TAA - E L I G IBLE IN D I V ID U ALS AND P BGC RECIPIENTS. (a) E R I SA A M E ND MENT S .—Section 6 02(2)(A) of the Employee Retirement Income Security Act of 19 7 4 (29 U .S.C. 1162(2)(A)) is amended— (1) by moving clause (v) to after clause (iv) and before the flush left sentence beginning with ‘‘In the case of a qualified beneficiary’’
(2) by striking ‘‘In the case of a qualified beneficiary’’ and inserting the following
‘‘(vi) S P ECIA LRU LEF O R DISA B ILIT Y .—In the case of a qualified beneficiary’’; and (3) by redesignating clauses (v) and (vi), as amended by paragraphs (1) and (2), as clauses (vii) and (viii), respectively, and by inserting after clause (iv) the following new clauses: ‘‘(v) SPECIAL RULE FOR PB G C RECIPIENTS.—In the case of a qualifying event described in section 603(2) with respect to a covered employee who (as of such qualifying event) has a nonforfeitable right to a benefit any portion of which is to be paid by the P ension B enefit G uaranty Corporation under title I V , notwith- standing clause (i) or (ii), the date of the death of the covered employee, or in the case of the surviving spouse or dependent children of the covered employee, 24 months after the date of the death of the covered employee. The preceding sentence shall not require any period of coverage to extend beyond December 31, 2010. ‘‘(vi) SPECIAL RULE FOR TAA-ELIGIBLE INDIVID- UALS.—In the case of a qualifying event described in section 603(2) with respect to a covered employee who is (as of the date that the period of coverage would, 26USC35note.
