124 STAT. 3615 PUBLIC LAW 111–344—DEC. 29, 2010 (b) CONFORMING AMENDMENT.—Section 7527(b) of such Code is amended by striking ‘‘January 1, 2011’’ and inserting ‘‘February 13, 2011’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to coverage months beginning after December 31, 2010. SEC. 112. PAYMENT FOR THE MONTHLY PREMIUMS PAID PRIOR TO COMMENCEMENT OF THE ADVANCE PAYMENTS OF CREDIT. (a) IN GENERAL.—Section 7527(e) of the Internal Revenue Code of 1986 is amended by striking ‘‘January 1, 2011’’ and inserting ‘‘February 13, 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to coverage months beginning after December 31, 2010. SEC. 113. TAA RECIPIENTS NOT ENROLLED IN TRAINING PROGRAMS ELIGIBLE FOR CREDIT. (a) IN GENERAL.—Section 35(c)(2)(B) of the Internal Revenue Code of 1986 is amended by striking ‘‘January 1, 2011’’ and inserting ‘‘February 13, 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to coverage months beginning after December 31, 2010. SEC. 114. TAA PRE -CERTIFICATION PERIOD RULE FOR PURPOSES OF DETERMINING WHETHER THERE IS A 63-DAY LAPSE IN CREDITABLE COVERAGE. (a) IRC AMENDMENT.—Section 9801(c)(2)(D) of the Internal Rev- enue Code of 1986 is amended by striking ‘‘January 1, 2011’’ and inserting ‘‘February 13, 2011’’. (b) ERISA AMENDMENT.—Section 701(c)(2)(C) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1181(c)(2)(C)) is amended by striking ‘‘January 1, 2011’’ and inserting ‘‘February 13, 2011’’. (c) PHSA AMENDMENT.—Section 2701(c)(2)(C) of the Public Health Service Act (as in effect for plan years beginning before January 1, 2014) is amended by striking ‘‘January 1, 2011’’ and inserting ‘‘February 13, 2011’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to plan years beginning after December 31, 2010. SEC. 115. CONTINUED QUALIFICATION OF FAMILY MEMBERS AFTER CERTAIN EVENTS. (a) IN GENERAL.—Section 35(g)(9) of the Internal Revenue Code of 1986, as added by section 1899E(a) of the American Recovery and Reinvestment Tax Act of 2009 (relating to continued qualifica- tion of family members after certain events), is amended by striking ‘‘January 1, 2011’’ and inserting ‘‘February 13, 2011’’. (b) CONFORMING AMENDMENT.—Section 173(f)(8) of the Workforce Investment Act of 1998 (29 U.S.C. 2918(f)(8)) is amended by striking ‘‘January 1, 2011’’ and inserting ‘‘February 13, 2011’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to months beginning after December 31, 2010. SEC. 116. EXTENSION OF COBRA BENEFITS FOR CERTAIN TAA- ELIGIBLE INDIVIDUALS AND PBGC RECIPIENTS. (a) ERISA AMENDMENTS.— (1) PBGC RECIPIENTS.—Section 602(2)(A)(v) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 26 USC 35 note. 26 USC 35. 26 USC 9801 note. 42 USC 300gg. 26 USC 35 note. 26 USC 7527 note. 26 USC 35 note. 26 USC 7527.
