BILLS-107hr2005ih.pdf

2005 1986 1974 years AGE 55 60 months January 1, 2002 age 55 or older MAY 24, 2001 22 months ‘‘36 months after the date months 18 months to 5 years the taxable year 18 MONTHS TO 5 YEARS the age of 55 December 31, 2001 AGE 55 OR 24 months January 2002 such year first day 2001 36 months

‘‘PERIOD SESSION H. R. 2005 the ‘‘ IH SECTION 1

the United States of America

the Internal Revenue Code SEC ERISA VIDUALS THE HOUSE OF REPRESENTATIVES the Public Health Service Act the Employee Retirement Income Security Act Commerce Senate CONGRESS the Workforce and Energy the Committees on Education House of Representa- the Committee on Ways and Means the Public Health Service Act

OLDER.—In STARK MOAKLEY F)(ii RULE.—In

continuation coverage cobra cobra continuation continuation age older qualifying coverage subclause event months date amended amending older income security retirement income months