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Reference
Appendix and Legal Notices
Special Rule for Health Flexible
Spending Account Coverage
The COBRA continuation coverage you may elect
with respect to the health flexible spending account
(“HFSA”) is only available until the end of the plan year
in which the qualifying event occurs. The Company
does not have to offer you COBRA continuation
coverage for the HFSA if, at the time of the qualifying
event, the premium you must pay for this coverage
exceeds the remaining coverage available to you for
the plan year under the HFSA.
Disability extension of 18 month period
of continuation coverage.
When the Qualifying Event for COBRA continuation
coverage is your termination of employment or the
reduction in hours of employment, the 18-month period
of COBRA continuation coverage is extended for an
additional 11 months (to a total of 29 months) if these
two conditions are met:
• The Social Security Administration determines that
you or your covered legal spouse, registered domes-
tic partner or child is disabled, and the date on which
the disability began was either:
• within the first 60 days of COBRA continua-
tion coverage (in the case of a child born to
or placed for adoption with you and your legal
spouse or registered domestic partner, the
60-day period is measured from the date of
birth or placement for adoption); or
• before the qualifying event and the Social
Security Administration considers that you or
your covered legal spouse, registered domes-
tic partner or child remains disabled as of the
date of the qualifying event.
• You or a covered legal spouse, registered domestic
partner or child, or a person acting on your or his or
her behalf, provide written notice to the plan adminis-
trator of the Social Security Administration’s disability
determination before the end of the original 18-month
period of continuation coverage and within 60 days
after the latest of:
• The date of the disability determination by the
Social Security Administration,
• The date on which the qualifying event
occurred, or
• The date on which you or a covered legal
spouse, registered domestic partner or child
loses (or would lose) coverage under the Plan
as a result of the qualifying event.
If you or a covered legal spouse, registered domestic
partner or child, or a person acting on your or his or her
behalf, do not provide the notice to the plan administrator
within the limit explained above, the maximum period for
continuation coverage will not be extended beyond the
original 18-month coverage period.
Provide notice to:
Benefits Department
Aflac Incorporated
P.O. Box 5248
Columbus, Georgia 31906-0248
706-317-0770
Second qualifying event extending the 18-month
period of continuation coverage.
If COBRA contin-
uation coverage was elected by your covered legal
spouse, registered domestic partner or children because
your employment ended or your hours were reduced
(including COBRA continuation coverage during a
disability extension period) and your family experiences a
second qualifying event during the 18 months of COBRA
continuation coverage, your covered legal spouse or
registered domestic partner and dependent children may
receive up to 18 additional months of COBRA continu-
ation coverage, for a maximum of 36 months, if proper
notice of the second qualifying event is provided to the
plan administrator. This extension may be available to
your legal spouse or registered domestic partner and
dependent children who are receiving continuation
coverage if you – the employee or former employee
– die, divorce, legally separate or terminate your
domestic partnership, or if a child no longer qualifies as
a dependent under the Plan. The extension is applicable
only if the second qualifying event would have resulted
in a loss of coverage for your legal spouse, registered
domestic partner or children if the first qualifying event
had not occurred.
You or your covered legal spouse, registered domestic
partner or child, or a person acting on your or his or her
behalf, must provide written notice of the second quali-
fying event within 60 days after the latest of:
• the date of the second qualifying event; or
• the date on which your covered legal spouse, registered
domestic partner or child would lose coverage under the
Plan as a result of the second qualifying event.
