Browse Arkansas Code titles and sections
29 U.S.C. § 1161 — Plans must provide continuation coverage to certain individuals
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The plan sponsor of each group health plan shall provide, in accordance with this part, that each qualified beneficiary who would lose coverage under the plan as a result of a qualifying event is entitled, under the plan, to elect, within the election period, continuation coverage under the plan.
**(b) Exception for certain plans** Subsection (a) shall not apply to any group health plan for any calendar year if all employers maintaining such plan normally employed fewer than 20 employees on a typical business day during the preceding calendar year.
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1161
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 02b931fdcb543365413f5b0d9954513e0f07ee47bfa34050a84c92ba8bea7dc0. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_6203fb28180bb70d15085d05
Source file: Laws/federal/codes/united-states-code/title-29/section-1161-plans-must-provide-continuation-coverage-to-certain-individuals--d358e8c652.md
Pages: Not recorded – Not recorded
Passage SHA-256: 46c07e78d0be28cb0df01701764d06a93affaac5c9861db9e2ac49102a2f4e31
Source location: Title 29, Chapter 18, § 1161; chapter-018-employee-retirement-income-security-program.md
Stored source content
**(a) In general** The plan sponsor of each group health plan shall provide, in accordance with this part, that each qualified beneficiary who would lose coverage under the plan as a result of a qualifying event is entitled, under the plan, to elect, within the election period, continuation coverage under the plan.
**(b) Exception for certain plans** Subsection (a) shall not apply to any group health plan for any calendar year if all employers maintaining such plan normally employed fewer than 20 employees on a typical business day during the preceding calendar year.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Except as otherwise provided in this section, gross income of an employee does not include employer-provided coverage under an accident or health plan.
**(b) Contributions to Archer MSAs**
(1) **In general** — In the case of an employee who is an eligible individual, amounts contributed by such employee’s employer to any Archer MSA of such employee shall be treated as employer-provided coverage for medical expenses under an accident or health plan to the extent such amounts do not exceed the limitation under section 220(b)(1) (determined without regard to this subsection) which is applicable to such employee for such taxable year.
(2) **No constructive receipt** — No amount shall be included in the gross income of any employee solely because the employee may choose between the contributions referred to in paragraph (1) and employer contributions to another health plan of the employer.
(3) **Special rule for deduction of employer contributions** — Any employer contribution to an Archer MSA, if otherwise allowable as a deduction under this chapter, shall be allowed only for the taxable year in which paid.
(4) **Employer MSA contributions required to be shown on return** — Every individual required to file a return under section 6012 for the taxable year shall include on such return the aggregate amount contributed by employers to the Archer MSAs of such individual or such individual’s spouse for such taxable year.
(5) **MSA contributions not part of COBRA coverage** — Paragraph (1) shall not apply for purposes of section 4980B.
(6) **Definitions** — For purposes of this subsection, the terms “eligible individual” and “Archer MSA” have the respective meanings given to such terms by section 220.
(7) **Cross reference** — For penalty on failure b
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 106
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Controlled group of corporations** For purposes of this subpart, all employees of all corporations which are members of the same controlled group of corporations shall be treated as employed by a single employer. In any such case, the credit (if any) determined under section 51(a) with respect to each such member shall be its proportionate share of the wages giving rise to such credit. For purposes of this subsection, the term “controlled group of corporations” has the meaning given to such term by section 1563(a), except that—
(1) “more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in section 1563(a)(1), and
(2) the determination shall be made without regard to subsections (a)(4) and (e)(3)(C) of section 1563.
**(b) Employees of partnerships, proprietorships, etc., which are under common control** For purposes of this subpart, under regulations prescribed by the Secretary—
(1) all employees of trades or business (whether or not incorporated) which are under common control shall be treated as employed by a single employer, and
(2) the credit (if any) determined under section 51(a) with respect to each trade or business shall be its proportionate share of the wages giving rise to such credit.
The regulations prescribed under this subsection shall be based on principles similar to the principles which apply in the case of subsection (a).
**(c) Tax-exempt organizations**
(1) **In general** — No credit shall be allowed under section 38 for any work opportunity credit determined under this subpart to any organization (other than a cooperative described in section 521) which is exempt from income tax under this chapter.
(2) **Credit made available to qualified tax-exempt organizations employing qualified veterans** — For c
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 52
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Persons empowered to bring a civil action** A civil action may be brought—
(1) by a participant or beneficiary—
(A) for the relief provided for in subsection (c) of this section, or
(B) to recover benefits due to him under the terms of his plan, to enforce his rights under the terms of the plan, or to clarify his rights to future benefits under the terms of the plan;
(2) by the Secretary, or by a participant, beneficiary or fiduciary for appropriate relief under [section 1109 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1109&num=0&edition=prelim);
(3) by a participant, beneficiary, or fiduciary (A) to enjoin any act or practice which violates any provision of this subchapter or the terms of the plan, or (B) to obtain other appropriate equitable relief (i) to redress such violations or (ii) to enforce any provisions of this subchapter or the terms of the plan;
(4) by the Secretary, or by a participant, or beneficiary for appropriate relief in the case of a violation of section 1025(c) or 1032(a) of this title;
(5) except as otherwise provided in subsection (b), by the Secretary (A) to enjoin any act or practice which violates any provision of this subchapter, or (B) to obtain other appropriate equitable relief (i) to redress such violation or (ii) to enforce any provision of this subchapter;
(6) by the Secretary to collect any civil penalty under paragraph (2), (4), (5), (6), (7), (8), or (9) of subsection (c) or under subsection (i) or (l);
(7) by a State to enforce compliance with a qualified medical child support order (as defined in [section 1169(a)(2)(A) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1169/a/2/A&num=0&edition=prelim));
(8) by the Secretary, o
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1132
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
For purposes of this subchapter:
(1) The terms “employee welfare benefit plan” and “welfare plan” mean any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that such plan, fund, or program was established or is maintained for the purpose of providing for its participants or their beneficiaries, through the purchase of insurance or otherwise, (A) medical, surgical, or hospital care or benefits, or benefits in the event of sickness, accident, disability, death or unemployment, or vacation benefits, apprenticeship or other training programs, or day care centers, scholarship funds, or prepaid legal services, or (B) any benefit described in [section 186(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section186/c&num=0&edition=prelim) (other than pensions on retirement or death, and insurance to provide such pensions).
(2)
(A) Except as provided in subparagraph (B), the terms “employee pension benefit plan” and “pension plan” mean any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that by its express terms or as a result of surrounding circumstances such plan, fund, or program—
(i) provides retirement income to employees, or
(ii) results in a deferral of income by employees for periods extending to the termination of covered employment or beyond,
regardless of the method of calculating the contributions made to the plan, the method of calculating the benefits under the plan or the method of distributing benefits from the plan. A distribution from a plan, fund, or program shall not be treated as made
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1002
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—
(1) a reasonable allowance for salaries or other compensation for personal services actually rendered;
(2) traveling expenses (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and
(3) rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
For purposes of the preceding sentence, the place of residence of a Member of Congress (including any Delegate and Resident Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by such Members within each taxable year for living expenses shall not be deductible for income tax purposes. For purposes of paragraph (2), the taxpayer shall not be treated as being temporarily away from home during any period of employment if such period exceeds 1 year. The preceding sentence shall not apply to any Federal employee during any period for which such employee is certified by the Attorney General (or the designee thereof) as traveling on behalf of the United States in temporary duty status to investigate or prosecute, or provide support services for the investigation or prosecution of, a Federal crime.
**(b) Charitable contributions and gifts excepted** No deduction shall be allowed under subsection (a) for any contribution or gift which would be al
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 162
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There is hereby imposed a tax on the failure of a group health plan to meet the requirements of subsection (f) with respect to any qualified beneficiary.
**(b) Amount of tax**
(1) **In general** — The amount of the tax imposed by subsection (a) on any failure with respect to a qualified beneficiary shall be $100 for each day in the noncompliance period with respect to such failure.
(2) **Noncompliance period** — For purposes of this section, the term “noncompliance period” means, with respect to any failure, the period—
(A) beginning on the date such failure first occurs, and
(B) ending on the earlier of—
(i) the date such failure is corrected, or
(ii) the date which is 6 months after the last day in the period applicable to the qualified beneficiary under subsection (f)(2)(B) (determined without regard to clause (iii) thereof).
If a person is liable for tax under subsection (e)(1)(B) by reason of subsection (e)(2)(B) with respect to any failure, the noncompliance period for such person with respect to such failure shall not begin before the 45th day after the written request described in subsection (e)(2)(B) is provided to such person.
(3) **Minimum tax for noncompliance period where failure discovered after notice of examination** — Notwithstanding paragraphs (1) and (2) of subsection (c)—
(A) *In general* — In the case of 1 or more failures with respect to a qualified beneficiary—
(i) which are not corrected before the date a notice of examination of income tax liability is sent to the employer, and
(ii) which occurred or continued during the period under examination,
the amount of tax imposed by subsection (a) by reason of such failures with respect to such beneficiary shall not be less than the lesser of $
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4980B
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Group health plan** For purposes of this chapter, the term “group health plan” has the meaning given to such term by section 5000(b)(1).
**(b) Definitions relating to health insurance** For purposes of this chapter—
(1) **Health insurance coverage**
(A) *In general* — Except as provided in subparagraph (B), the term “health insurance coverage” means benefits consisting of medical care (provided directly, through insurance or reimbursement, or otherwise) under any hospital or medical service policy or certificate, hospital or medical service plan contract, or health maintenance organization contract offered by a health insurance issuer.
(B) *No application to certain excepted benefits* — In applying subparagraph (A), excepted benefits described in subsection (c)(1) shall not be treated as benefits consisting of medical care.
(2) **Health insurance issuer** — The term “health insurance issuer” means an insurance company, insurance service, or insurance organization (including a health maintenance organization, as defined in paragraph (3)) which is licensed to engage in the business of insurance in a State and which is subject to State law which regulates insurance (within the meaning of section 514(b)(2) of the Employee Retirement Income Security Act of 1974, as in effect on the date of the enactment of this section). Such term does not include a group health plan.
(3) **Health maintenance organization** — The term “health maintenance organization” means—
(A) a federally qualified health maintenance organization (as defined in section 1301(a) of the Public Health Service Act ([42 U.S.C. 300e(a)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300e/a&num=0&edition=prelim))),
(B) an organization recognized under State law as
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9832
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
For purposes of [section 1161 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1161&num=0&edition=prelim), the term “continuation coverage” means coverage under the plan which meets the following requirements:
(1) **Type of benefit coverage** — The coverage must consist of coverage which, as of the time the coverage is being provided, is identical to the coverage provided under the plan to similarly situated beneficiaries under the plan with respect to whom a qualifying event has not occurred. If coverage is modified under the plan for any group of similarly situated beneficiaries, such coverage shall also be modified in the same manner for all individuals who are qualified beneficiaries under the plan pursuant to this part in connection with such group.
(2) **Period of coverage** — The coverage must extend for at least the period beginning on the date of the qualifying event and ending not earlier than the earliest of the following:
(A) *Maximum required period*
(i) *General rule for terminations and reduced hours* — In the case of a qualifying event described in [section 1163(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1163/2&num=0&edition=prelim), except as provided in clause (ii), the date which is 18 months after the date of the qualifying event.
(ii) *Special rule for multiple qualifying events* — If a qualifying event (other than a qualifying event described in [section 1163(6) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1163/6&num=0&edition=prelim)) occurs during the 18 months after the date of a qualifying event described in [section 1163(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1162
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Group health plan**
(1) **Definition** — The term “group health plan” means an employee welfare benefit plan (as defined in section 3(1) of the Employee Retirement Income Security Act of 1974 [[29 U.S.C. 1002(1)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1002/1&num=0&edition=prelim)]) to the extent that the plan provides medical care (as defined in paragraph (2)) and including items and services paid for as medical care) to employees or their dependents (as defined under the terms of the plan) directly or through insurance, reimbursement, or otherwise. Except for purposes of part C of title XI of the Social Security Act ([42 U.S.C. 1320d](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1320d&num=0&edition=prelim) et seq.), such term shall not include any qualified small employer health reimbursement arrangement (as defined in [section 9831(d)(2) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9831/d/2&num=0&edition=prelim)).
(2) **Medical care** — The term “medical care” means amounts paid for—
(A) the diagnosis, cure, mitigation, treatment, or prevention of disease, or amounts paid for the purpose of affecting any structure or function of the body,
(B) amounts paid for transportation primarily for and essential to medical care referred to in subparagraph (A), and
(C) amounts paid for insurance covering medical care referred to in subparagraphs (A) and (B).
(3) **Treatment of certain plans as group health plan for notice provision** — A program under which creditable coverage described in subparagraph (C), (D), (E), or (F) of section 2701(c)(1) 11 See References in Text note below. is provided shall be treated as a group health plan for purposes of ap
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 300gg–91
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 557
TITLE 29—LABOR
§ 1161
date of the enactment of this subsection, the ad-
ministrator of a plan to which the vesting stand-
ards of section 1053 of this title apply shall sub-
mit to the Secretary, at such time and in such
form and manner as is prescribed in regula-
tions—
(1) the information described in paragraphs
(1) through (4) of section 6057(b) of title 26;
(2) the information described in subpara-
graphs (A) and (B) of section 6057(a)(2) of title
26;
(3) the name and taxpayer identifying num-
ber of each participant or former participant
in the plan—
(A) who, during the current plan year or
any previous plan year, was reported under
section 6057(a)(2)(C) of title 26, and with re-
spect to whom the benefits described in
clause (ii) thereof were fully paid during the
plan year;
(B) with respect to whom any amount was
distributed under section 401(a)(31)(B) of
title 26 during the plan year; or
(C) with respect to whom a deferred annu-
ity contract was distributed during the plan
year; and
(4) in the case of a participant or former par-
ticipant to whom paragraph (3) applies—
(A) in the case of a participant described
in subparagraph (B) thereof, the name and
address of the designated trustee or issuer
described in section 401(a)(31)(B)(i) of title 26
and the account number of the individual re-
tirement plan to which the amount was dis-
tributed; and
(B) in the case of a participant described in
subparagraph (C) thereof, the name and ad-
dress of the issuer of such annuity contract
and the contract or certificate number.
(f) Use of information collected
The Secretary—
(1) may use or disclose information collected
under this section only for the purpose de-
scribed in subsection (a)(1)(B), and
(2) may disclose such information only to
Source: Supplied 2024 U.S. Code historical extraction · 29 U.S.C. § 1161
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.