110 STAT. 1880 PUBLIC LAW 104-188—AUG. 20, 1996 amendments made by section 1241(a) of the Tax Reform Act of 1986. (4) CLARIFICATION OF SOURCE RULE. — (A) IN GENERAL. — Paragraph (2) of section 865(b) is amended by striking "863(b)" and inserting "863". 26 USC 865 note. (B) EFFECTIVE DATE.— The amendment made by subparagraph (A) shall take effect as if included in the amendments made by section 1211 of the Tax Reform Act of 1986. (5) REPEAL OF OBSOLETE PROVISIONS.— (A) Paragraph (1) of section 6038(a) is amended by striking ", and" at the end of subparagraph (E) and inserting a period, and by striking subparagraph (F). (B) Subsection (b) of section 6038A is amended by adding "and" at the end of paragraph (2), by striking ", and" at the end of paragraph (3) and inserting a period, and by striking paragraph (4). (g) CLARIFICATION OF TREATMENT OF MEDICARE ENTITLEMENT UNDER COBRA PROVISIONS.— (1) IN GENERAL.— (A) Subclause (V) of section 4980B(f)(2)(B)(i) is amended to read as follows: "(V) MEDICARE ENTITLEMENT FOLLOWED BY QUALIFYING EVENT.— In the case of a qualifying event described in paragraph (3)(B) that occurs less than 18 months after the date the covered employee became entitled to benefits under title XVIII of the Social Security Act, the period of coverage for qualified beneficiaries other than the covered employee shall not terminate under this clause before the close of the 36-month period beginning on the date the covered employee became so entitled.". (B) Clause (v) of section 602(2)(A) of the Employee 29 USC 1162. Retirement Income Security Act of 1974 is amended to read as follows: " (v) MEDICARE ENTITLEMENT FOLLOWED BY QUALIFYING EVENT.— In the case of a qualifying event described in section 603(2) that occurs less than 18 months after the date the covered employee became entitled to benefits under title XVIII of the Social Security Act, the period of coverage for qualified beneficiaries other than the covered employee shall not terminate under this subparagraph before the close of the 36-month period beginning on the date the covered employee became so entitled.". (C) Clause (iv) of section 2202(2)(A) of the Public 42 USC 300bb-2. Health Service Act is amended to read as follows: " (iv) MEDICARE ENTITLEMENT FOLLOWED BY QUALIFYING EVENT.— In the case of a qualifying event described in section 2203(2) that occurs less than 18 months after the date the covered employee became entitled to benefits under title XVIII of the Social Security Act, the period of coverage for qualified beneficiaries other than the covered employee shall not terminate under this subparagraph before the close
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