(a) General. Pursuant to section 606(a)(2) of the Employee
Retirement Income Security Act of 1974, as amended (the Act), except as
otherwise provided herein, the employer of a covered employee under a
group health plan subject to the continuation coverage requirements of
part 6 of title I of the Act shall provide, in accordance with this
section, notice to the administrator of the plan of the occurrence of a
qualifying event that is the covered employee's death, termination of
employment (other than by reason of gross misconduct), reduction in
hours of employment, Medicare entitlement, or a proceeding in a case
under title 11, United States Code, with respect to the employer from
whose employment the covered employee retired at any time.
(b) Timing of notice. The notice required by this section shall be
furnished to the administrator of the plan--
(1) In the case of a plan that provides, with respect to a
qualifying event, pursuant to section 607(5) of the Act, that
continuation coverage and the applicable period for providing notice
under section 606(a)(2) of the Act shall commence on the date of loss of
coverage, not later than 30 days after the date on which a qualified
beneficiary loses coverage under the plan due to the qualifying event;
(2) In the case of a multiemployer plan that provides, pursuant to
section 606(a)(2) of the Act, for a longer period of time within which
employers may provide notice of a qualifying event, not later than the
end of the period provided pursuant to the plan's terms for such notice;
and
(3) In all other cases, not later than 30 days after the date on
which the qualifying event occurred.
(c) Content of notice. The notice required by this section shall
include sufficient information to enable the administrator to determine
the plan, the covered employee, the qualifying event, and the date of
the qualifying event.
(d) Multiemployer plan special rules. This section shall not apply
to any employer that maintains a multiemployer plan, with respect to
qualifying events affecting coverage under such plan, if the plan
provides, pursuant to section 606(b) of the Act, that the administrator
shall determine whether such a qualifying event has occurred.
(e) Applicability. This section shall apply to any notice obligation
described in this section that arises on or after the first day of the
first plan year beginning on or after November 26, 2004.
[69 FR 30097, May 26, 2004] 
