Amendments
2016—Par. (1). Pub. L. 114–255 inserted at end “Such term shall not include any qualified small employer health reimbursement arrangement (as defined in
section 9831(d)(2) of title 26).” 1996—Par. (1). Pub. L. 104–191, § 321(d)(3), inserted at end “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).” Pub. L. 104–191, § 102(d), substituted “5000(b)” for “
section 162(i)(2)”. Par. (3)(A). Pub. L. 104–191, § 421(a)(3), inserted at end “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 subchapter.” 1989—Par. (2). Pub. L. 101–239 substituted “the performance of services by the individual for 1 or more persons maintaining the plan (including as an employee defined in
section 401(c)(1) of title 26)” for “the individual’s employment or previous employment with an employer”. 1988—Par. (1). Pub. L. 100–647 substituted “
section 162(i)(2) of the Internal Revenue Code of 1986” for “
section 162(i)(3) of the Internal Revenue Code of 1954”, which for purposes of codification was translated as “
section 162(i)(2) of title 26”.
Statutory Notes and Related Subsidiaries
Effective Date
of 2016 Amendment Pub. L. 114–255, div. C, title XVIII, § 18001(c)(3), Dec. 13, 2016, 130 Stat. 1344, provided that: “The
Amendments
made by this subsection [amending this section and
section 300gg–91 of this title] shall apply to plan years beginning after December 31, 2016.”
Effective Date
of 1996 AmendmentAmendment by
section 321(d)(3) of Pub. L. 104–191 applicable to contracts issued after Dec. 31, 1996, see
section 321(f) of Pub. L. 104–191, set out as an
Effective Date
note under
section 7702B of Title 26, Internal Revenue Code. Amendment by
section 421(a)(3) of Pub. L. 104–191 effective Jan. 1, 1997, regardless of whether the qualifying event occurred before, on, or after such date, see
section 421(d) of Pub. L. 104–191, set out as a note under
section 4980B of Title 26.
Effective Date
of 1989 Amendment Pub. L. 101–239, title VI, § 6801(c)(2), Dec. 19, 1989, 103 Stat. 2298, provided that: “The amendment made by paragraph (1) [amending this section] shall apply to plan years beginning after December 31, 1989.”
Effective Date
of 1988 AmendmentAmendment by Pub. L. 100–647 applicable to taxable years beginning after Dec. 31, 1988, but not applicable to any plan for any plan year to which
section 162(k) of Title 26, Internal Revenue Code (as in effect on the day before Nov. 10, 1988), did not apply by reason of
section 10001(e)(2) of Pub. L. 99–272, see
section 3011(d) of Pub. L. 100–647, set out as a note under
section 162 of Title 26.