124 STAT. 43 PUBLIC LAW 111–144—MAR. 2, 2010 (3) by inserting after subparagraph (C) the following new subparagraph: ‘‘(D) the amendments made by section 2(a)(1) of the Temporary Extension Act of 2010; and’’. SEC. 3. EXTENSION AND IMPROVEMENT OF PREMIUM ASSISTANCE FOR COBRA BENEFITS. (a) EXTENSION OF ELIGIBILITY PERIOD.—Subsection (a)(3)(A) of section 3001 of division B of the American Recovery and Reinvest- ment Act of 2009 (Public Law 111–5) is amended by striking ‘‘Feb- ruary 28, 2010’’ and inserting ‘‘March 31, 2010’’. (b) CLARIFICATIONS RELATING TO SECTION 3001 OF ARRA.— (1) CLARIFICATION REGARDING COBRA CONTINUATION RESULTING FROM REDUCTIONS IN HOURS.—Subsection (a) of sec- tion 3001 of division B of the American Recovery and Reinvest- ment Act of 2009 (Public Law 111–5) is amended— (A) in paragraph (3)(C), by inserting before the period at the end the following: ‘‘or consists of a reduction of hours followed by such an involuntary termination of employment during such period (as described in paragraph (17)(C))’’; and (B) by adding at the end the following: ‘‘(17) SPECIAL RULES IN CASE OF INDIVIDUALS LOSING COV- ERAGE BECAUSE OF A REDUCTION OF HOURS.— ‘‘(A) NEW ELECTION PERIOD.— ‘‘(i) IN GENERAL.—For the purposes of the COBRA continuation provisions, in the case of an individual described in subparagraph (C) who did not make (or who made and discontinued) an election of COBRA continuation coverage on the basis of the reduction of hours of employment, the involuntary termination of employment of such individual on or after the date of the enactment of this paragraph shall be treated as a qualifying event. ‘‘(ii) COUNTING COBRA DURATION PERIOD FROM PRE- VIOUS QUALIFYING EVENT.—In any case of an individual referred to in clause (i), the period of such individual’s continuation coverage shall be determined as though the qualifying event were the reduction of hours of employment. ‘‘(iii) CONSTRUCTION.—Nothing in this paragraph shall be construed as requiring an individual referred to in clause (i) to make a payment for COBRA continu- ation coverage between the reduction of hours and the involuntary termination of employment. ‘‘(iv) PREEXISTING CONDITIONS.—With respect to an individual referred to in clause (i) who elects COBRA continuation coverage pursuant to such clause, rules similar to the rules in paragraph (4)(C) shall apply. ‘‘(B) NOTICES.—In the case of an individual described in subparagraph (C), the administrator of the group health plan (or other entity) involved shall provide, during the 60-day period beginning on the date of such individual’s involuntary termination of employment, an additional notification described in paragraph (7)(A), including information on the provisions of this paragraph. Rules Applicability. Time period. Applicability. 26 USC 6432 note.
