coverage due to a qualifying event, whichever is later. You must send this notice to the Plan Administrator (or a third- party COBRA administrator, as applicable) in accordance with the procedures set forth below under "Furnishing Notice to Plan Administrator." Once the Plan Administrator receives notice that a qualifying event has occurred, COBRA continuation coverage will be offered to each of the qualified beneficiaries. For each qualified beneficiary who elects COBRA continuation coverage, COBRA continuation coverage will begin on the date that group health plan coverage would otherwise have been lost. COBRA continuation coverage is a temporary continuation of coverage. When the qualifying event is the death of the employee, entitlement of the employee to Medicare (Part A, Part B, or both), your divorce or legal separation, or a dependent child losing eligibility as a dependent child, COBRA continuation coverage lasts for up to 36 months. When the qualifying event is the end of employment or reduction of the employee's hours of employment, COBRA continuation coverage lasts for up to 18 months. However, with respect to the extension of coverage under the Health Care flexible spending account, if available, continuation coverage will extend only until the end of the plan year in which the qualifying event occurs. Generally, continuation coverage for a Health Care Flexible Spending Account will only be available if you have what is known as an "underspent" Health Care Flexible Spending Account, meaning if the amount you elected to contribute to your Health Care Flexible Spending Account exceeds the amount you have available to reimburse Qualifying Health Care Expenses at the time you terminate. There are two ways in which this 18-month period of COBRA continuation coverage can be extended. Disability extension of 18-month period of continuation coverage If you or anyone in your family covered under the group health plan is determined by the Social Security Administration (SSA) to be disabled at any time during the first 60 days of COBRA continuation coverage and you notify the Plan Administrator in a timely fashion, you and your entire family can receive up to an additional 11 months of COBRA continuation coverage, for a total maximum of 29 months. You must make sure that the Plan Administrator is notified of the SSA's determination within 60 days after the later of: (i) the date of the SSA determination; (ii) the date of a qualifying event; or (iii) the date you lose coverage under the plan. This notice should be sent to the Plan Administrator in accordance with the procedures set forth below under "Furnishing Notice to Plan Administrator." Second qualifying event extension of 18-month period of continuation coverage If your family experiences another qualifying event while receiving COBRA continuation coverage, and such event would result in loss of health coverage if the first qualifying event had not already occurred, the spouse and dependent children in your family can get additional months of COBRA continuation coverage, up to a maximum of 36 months. This extension is available to the spouse and dependent children if the former employee dies, becomes entitled to Medicare (Part A, Part B, or both), or gets divorced or legally separated. The extension is also available to a dependent child when that child stops being eligible under the group health plan as a dependent child. In all of these cases, you must make sure that the Plan Administrator is notified of the second qualifying event within 60 days after the later of (i) the date of the second qualifying event, or (ii) the date coverage under the plan would have been lost if the first qualifying event had not occurred. This notice must be sent to the Plan Administrator in accordance with the procedures set forth below under "Furnishing Notice to Plan Administrator." Furnishing Notice to Plan Administrator YOU SHOULD FOLLOW THESE PROCEDURES WHEN NOTIFYING THE PLAN ADMINISTRATOR (OR THIRD-PARTY COBRA ADMINISTRATOR, AS APPLICABLE) OF A QUALIFYING EVENT. FAILURE TO FOLLOW THESE PROCEDURES MAY CAUSE LOSS OF COVERAGE. Unless the Plan has a third-party COBRA administrator, in which case qualified beneficiaries should follow the notice procedures established by the third-party COBRA administrator, when furnishing a notice to the Plan Administrator with respect to the occurrence of a qualifying event or with respect to a disability determination by the Page 11