Title 29, LaborRelease 119-110
§1167 Definitions and Special Rules
Title 29 › CHAPTER 18 — EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM › SUBCHAPTER I — PROTECTION OF EMPLOYEE BENEFIT RIGHTS › Subtitle B — Regulatory Provisions › part 6 — continuation coverage and additional standards for group health plans › § 1167
Summary
Defines key words and rules about who can get continued health coverage under employer plans. Group health plan — an employer-sponsored plan that pays for medical care for workers or their beneficiaries; it does not cover plans that are almost all long-term care or certain small employer HRAs. Covered employee — someone who got plan coverage because they worked for the employer. Qualified beneficiary — usually the worker’s spouse or dependent child who had coverage the day before a triggering event; it also includes a child born or placed for adoption during continuation; if the event is a job loss or reduced hours the worker can be a qualified beneficiary; for big cuts to retiree coverage, retirees, their spouses, dependents, and surviving spouses can be qualified beneficiaries. Employer — tax-code rules about leased employees and controlled groups (26 U.S.C. 414(n) and (t)) apply here and any Labor rules must match Treasury rules. Optional extension — a plan won’t be treated as breaking the rules just because it starts the extended coverage period and the notice period from the date coverage was lost.
Full Legal Text
Title 29, §1167
Labor, Source: USLM XML via OLRC
For purposes of this part—
(1)Group health plan
The term “group health plan” means an employee welfare benefit plan providing medical care (as defined in section 213(d) of title 26) to participants or beneficiaries directly or through insurance, reimbursement, or otherwise. 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). Such term shall not include any qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2) of title 26).
(2)Covered employee
The term “covered employee” means an individual who is (or was) provided coverage under a group health plan by virtue of 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).
(3)Qualified beneficiary
(A)In general
The term “qualified beneficiary” means, with respect to a covered employee under a group health plan, any other individual who, on the day before the qualifying event for that employee, is a beneficiary under the plan—
(i)as the spouse of the covered employee, or
(ii)as the dependent child of the employee.
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 part.
(B)Special rule for terminations and reduced employment
In the case of a qualifying event described in section 1163(2) of this title, the term “qualified beneficiary” includes the covered employee.
(C)Special rule for retirees and widows
In the case of a qualifying event described in section 1163(6) of this title, the term “qualified beneficiary” includes a covered employee who had retired on or before the date of substantial elimination of coverage and any other individual who, on the day before such qualifying event, is a beneficiary under the plan—
(i)as the spouse of the covered employee,
(ii)as the dependent child of the employee, or
(iii)as the surviving spouse of the covered employee.
(4)Employer
Subsection (n) (relating to leased employees) and subsection (t) (relating to application of controlled group rules to certain employee benefits) of section 414 of title 26 shall apply for purposes of this part in the same manner and to the same extent as such subsections apply for purposes of section 106 of title 26. Any regulations prescribed by the Secretary pursuant to the preceding sentence shall be consistent and coextensive with any regulations prescribed for similar purposes by the Secretary of the Treasury (or such Secretary’s delegate) under such subsections.
(5)Optional extension of required periods
A group health plan shall not be treated as failing to meet the requirements of this part solely because the plan provides both—
(A)that the period of extended coverage referred to in section 1162(2) of this title commences with the date of the loss of coverage, and
(B)that the applicable notice period provided under section 1166(a)(2) of this title commences with the date of the loss of coverage.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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)(2), 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).” Par. (3)(A). Pub. L. 104–191, § 421(b)(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 part.” 1989—Pub. L. 101–239, § 7891(d)(2)(B)(i)(I), inserted “and special rules” after “Definitions” in section catchline. Par. (1). Pub. L. 101–239, § 7862(c)(6)(A), repealed Pub. L. 100–647, § 3011(b)(6), see 1988 Amendment note below. Pub. L. 101–239, § 7891(a)(1), substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text. Par. (2). Pub. L. 101–239, § 7862(c)(2)(A), 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”. Par. (5). Pub. L. 101–239, § 7891(d)(2)(B)(i)(II), added par. (5). 1988—Par. (1). Pub. L. 100–647, § 3011(b)(6), which directed amendment of par. (1) by substituting “section 162(i)(2) of title 26” for “section 162(i)(3) of title 26”, was repealed by Pub. L. 101–239, § 7862(c)(6)(A). Pub. L. 99–514, § 1895(d)(8), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “The term ‘group health plan’ means an employee welfare benefit plan that is a group health plan (within the meaning of section 162(i)(3) of title 26).” Par. (3)(C). Pub. L. 99–509 added subpar. (C). Par. (4). Pub. L. 99–514, § 1895(d)(9)(A), added par. (4).
Statutory Notes and Related Subsidiaries
Effective Date
of 2016 Amendment Pub. L. 114–255, div. C, title XVIII, § 18001(b)(3), Dec. 13, 2016, 130 Stat. 1344, provided that: “The
Amendments
made by this subsection [amending this section and section 1191b of this title] shall apply to plan years beginning after December 31, 2016.”
Effective Date
of 1996 AmendmentAmendment by section 321(d)(2) 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(b)(3) of Pub. L. 104–191 effective Jan. 1, 1997, regardless of whether 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 AmendmentAmendment by section 7862(c)(2)(A) of Pub. L. 101–239 applicable to plan years beginning after Dec. 31, 1989, see section 7862(c)(2)(C) of Pub. L. 101–239, set out as a note under section 4980B of Title 26, Internal Revenue Code. Pub. L. 101–239, title VII, § 7862(c)(6)(B), Dec. 19, 1989, 103 Stat. 2433, provided that: “Subparagraph (A) [repealing section 3011(b)(6) of Pub. L. 100–647, which amended this section] shall be effective as if included in the enactment of section 3011(b) of the Technical and Miscellaneous Revenue Act of 1988 [Pub. L. 100–647].” Amendment by section 7891(a)(1) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7891(f) of Pub. L. 101–239, set out as a note under section 1002 of this title. Amendment by section 7891(d)(2)(B)(i) of Pub. L. 101–239 applicable with respect to plan years beginning on or after Jan. 1, 1990, see section 7891(d)(2)(C) of Pub. L. 101–239, set out as a note under section 4980B of Title 26, Internal Revenue Code.
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.
Effective Date
of 1986
Amendments
Pub. L. 99–514, title XVIII, § 1895(d)(9)(B), Oct. 22, 1986, 100 Stat. 2940, provided that: “The amendment made by subparagraph (A) [amending this section] shall take effect in the same manner and to the same extent as the
Amendments
made by subsections (e) and (i) of section 1151 of this Act [amending section 132 and 414 of Title 26, Internal Revenue Code, see section 1151(k) of Pub. L. 99–514, set out as an
Effective Date
note under section 89 of Title 26].” Amendment by section 1895(d)(8) of Pub. L. 99–514 effective, except as otherwise provided, as if included in enactment of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see section 1895(e) of Pub. L. 99–514, set out as a note under section 162 of Title 26. Amendment by Pub. L. 99–509 effective, except as otherwise provided, as if included in title X of the Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. 99–272, see section 9501(e) of Pub. L. 99–509, set out as a note under section 162 of Title 26. Plan
Amendments
Not Required Until January 1, 1989For provisions directing that if any
Amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of Title 26, Internal Revenue Code.
Reference
Citations & Metadata
Citation
29 U.S.C. § 1167
Title 29, Labor
Last Updated
Sep 22, 2026
Release point: 119-110