88642 Federal Register / Vol. 89, No. 217 / Friday, November 8, 2024 / Rules and Regulations 

1ERISA section 518 and Code section 7508A(b) 

generally provide that, in the case of an employee 

benefit plan, sponsor, administrator, participant, 

beneficiary, or other person with respect to such a 

plan affected by a federally declared disaster (as 

defined in section 162(i)(5) of the Code), a 

terroristic or military action, or a public health 

emergency declared by the Secretary of Health and 

Human Services pursuant to section 319 of the 

Public Health Service Act, notwithstanding any 

other provision of law, the Secretaries of Labor and 

the Treasury may prescribe (by notice or otherwise) 

a period of up to 1 year that may be disregarded 

in determining the date by which any action is 

required or permitted to be completed. Section 518 

of ERISA and section 7508A(b) of the Code further 

provide that no plan shall be treated as failing to 

be operated in accordance with the terms of the 

plan solely as a result of complying with the 

postponement of a deadline under those sections. 

2See, e.g., Hurricane Helene Recovery: Brief 

Overview of FEMA Programs and Resources, 

(October 3, 2024), available at https://

crsreports.congress.gov/product/pdf/IN/IN12429; 

89 FR 84908 (October 24, 2024); 89 FR 84923 

(October 24, 2024); 89 FR 84919 (October 24, 2024); 

89 FR 84914 (October 24, 2024); 89 FR 84912 

(October 24, 2024); 89 FR 84920 (October 24, 2024). 

3Section 104 of Title I of the Health Insurance 

Portability and Accountability Act of 1996 (HIPAA) 

requires that the Secretaries of Labor, the Treasury, 

and Health and Human Services (the Departments) 

ensure through an interagency Memorandum of 

Understanding (MOU) that regulations, rulings, and 

interpretations issued by each of the Departments 

relating to the same matter over which two or more 

departments have jurisdiction, are administered so 

as to have the same effect at all times. Under section 

104 of HIPAA, the Departments, through the MOU, 

are to provide for coordination of policies relating 

to enforcement of the same requirements in order 

to have a coordinated enforcement strategy that 

avoids duplication of enforcement efforts and 

assigns priorities in enforcement. See section 104 of 

HIPAA and Memorandum of Understanding 

applicable to Title XXVII of the PHS Act, Part 7 of 

ERISA, and Chapter 100 of the Code, published at 

64 FR 70164, December 15, 1999. 

4The applicable PHS Act provisions are (1) the 

30-day period (or 60-day period, if applicable) to 

request special enrollment under PHS Act section 

2704(f); (2) the 60-day election period for COBRA 

continuation coverage under PHS Act section 2205; 

(3) the date for making COBRA premium payments 

pursuant to PHS Act section 2202(2)(C) and (3); (4) 

the date for individuals to notify the plan of a 

qualifying event or determination of disability 

under PHS Act section 2206(3); (5) the date within 

which individuals may file a benefit claim under 

the plan’s claims procedure pursuant to 45 CFR 

147.136(b) (incorporating 29 CFR 2560.503–1); (6) 

the date within which claimants may file an appeal 

of an adverse benefit determination under the 

plan’s claims procedure pursuant to 45 CFR 

147.136(b) (incorporating 29 CFR 2560.503–1(h)); 

(7) the date within which claimants may file a 

request for an external review after receipt of an 

adverse benefit determination or final internal 

adverse benefit determination pursuant to 45 CFR 

147.136(c)(2)(vi) and (d)(2)(i), and (8) the date 

within which a claimant may file information to 

perfect a request for external review upon a finding 

that the request was not complete pursuant to 45 

CFR 147.136(d)(2)(ii). 

Dated: October 30, 2024. 

Robert M. Califf, 

Commissioner of Food and Drugs. 

[FR Doc. 2024–25974 Filed 11–7–24; 8:45 am] 

BILLING CODE 4164–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 54 

DEPARTMENT OF LABOR 

Employee Benefits Security 

Administration 

29 CFR Parts 2560 and 2590 

Extension of Certain Timeframes for 

Employee Benefit Plans, Participants, 

Beneficiaries, Qualified Beneficiaries, 

and Claimants Affected by Hurricane 

Helene, Tropical Storm Helene, or 

Hurricane Milton 

AGENCIES: Employee Benefits Security 

Administration, Department of Labor; 

Internal Revenue Service, Department of 

the Treasury. 

ACTION: Extension of timeframes. 

SUMMARY: This document announces the 

extension of certain timeframes under 

the Employee Retirement Income 

Security Act and the Internal Revenue 

Code for group health plans, disability 

and other welfare plans, pension plans, 

and participants, beneficiaries, qualified 

beneficiaries, and claimants of these 

plans affected by Hurricane Helene, 

Tropical Storm Helene, or Hurricane 

Milton. 

DATES: November 8, 2024. 

FOR FURTHER INFORMATION CONTACT: 

Department of Labor, Elizabeth 

Schumacher or David Sydlik, Office of 

Health Plan Standards and Compliance 

Assistance, Employee Benefits Security 

Administration, at 202–693–8335, and 

Thomas Hindmarch, Office of 

Regulations and Interpretations, 

Employee Benefits Security 

Administration, at 202–693–8500; or 

William Fischer, Internal Revenue 

Service, Department of the Treasury at 

202–317–5500. 

SUPPLEMENTARY INFORMATION: 

I. Purpose 

In this document, the Employee 

Benefits Security Administration, 

Department of Labor, Internal Revenue 

Service, and Department of the Treasury 

(the Agencies) are extending certain 

timeframes otherwise applicable to 

group health plans, disability and other 

welfare benefit plans, pension plans, 

and their participants, beneficiaries, 

qualified beneficiaries, and claimants 

under the Employee Retirement Income 

Security Act of 1974 (ERISA) and the 

Internal Revenue Code of 1986 (the 

Code), under the authority of section 

518 of ERISA and section 7508A(b) of 

the Code.1 2 In order to ensure that 

plans, participants, beneficiaries, 

qualified beneficiaries, and claimants in 

disaster areas are not further adversely 

affected by Hurricane Helene, Tropical 

Storm Helene, and Hurricane Milton 

with respect to their employee benefit 

plans, certain timeframes are extended 

during the Relief Period established by 

this document, as explained in further 

detail below. 

As a result of Hurricane Helene, 

Tropical Storm Helene, and Hurricane 

Milton, participants, beneficiaries, 

qualified beneficiaries, and claimants 

covered by group health plans, 

disability or other employee welfare 

benefit plans, and employee pension 

benefit plans may encounter problems 

in exercising their health coverage 

portability and continuation coverage 

rights, or in filing or perfecting their 

benefit claims. Recognizing the 

numerous challenges such individuals 

already face as a result of these natural 

disasters, it is important that the 

Agencies take steps to minimize the 

possibility of such individuals losing 

benefits because of a failure to comply 

with certain pre-established timeframes. 

Similarly, the Agencies recognize that 

affected group health plans may have 

difficulty in complying with the timing 

of certain notice obligations. 

The Agencies believe the relief 

established by this document is 

immediately needed to preserve and 

protect the benefits of participants, 

beneficiaries, qualified beneficiaries, 

and claimants in affected plans. 

Accordingly, the Agencies have 

determined, pursuant to section 553 of 

the Administrative Procedure Act, 5 

U.S.C. 553(b)(A), (B) and 553(d), that 

there is good cause for granting the 

relief provided by this document 

effective immediately upon publication, 

and that notice and public participation 

may result in undue delay and, 

therefore, be contrary to the public 

interest. 

This document has been reviewed by 

the Department of Health and Human 

Services (HHS), which has advised the 

Agencies that HHS concurs with the 

relief specified in this document in the 

application of the laws under its 

jurisdiction.3

HHS has advised the Agencies that 

HHS encourages plan sponsors of nonFederal governmental plans and health 

insurance issuers offering group or 

individual health insurance coverage to 

extend otherwise applicable timeframes 

under titles XXII and XXVII of the 

Public Health Service Act (PHS Act) 4

for participants, beneficiaries, and 


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enrollees in a manner consistent with 

the relief provided in this document. 

The relief provided by this document 

supplements other disaster relief 

guidance issued by the Agencies, which 

can be accessed at: https://www.dol.gov/ 

agencies/ebsa/employers-and-advisers/ 

plan-administration-and-compliance/ 

disaster-relief and https://www.irs.gov/ 

newsroom/tax-relief-in-disastersituations. 

II. Background 

Title I of the Health Insurance 

Portability and Accountability Act of 

1996 (HIPAA) provides portability of 

health coverage by, among other things, 

requiring special enrollment rights into 

group health plans upon the loss of 

eligibility for other coverage or gaining 

a dependent through marriage, birth, 

adoption or placement for adoption. 

ERISA section 701, Code section 9801, 

29 CFR 2590.701–6, 26 CFR 54.9801–6. 

Title X of the Consolidated Omnibus 

Budget Reconciliation Act of 1985 

(COBRA) permits certain qualified 

beneficiaries who lose coverage under a 

group health plan to elect continuation 

health coverage. ERISA section 601, 

Code section 4980B, 26 CFR 54.4980B– 

1. Section 503 of ERISA and 29 CFR 

2560.503–1 require employee benefit 

plans subject to Title I of ERISA to 

establish and maintain reasonable 

procedures governing the determination 

and appeal of claims for benefits under 

the plan. Section 2719 of the PHS Act, 

incorporated into ERISA by ERISA 

section 715, and into the Code by Code 

section 9815, imposes additional rights 

and obligations with respect to internal 

claims and appeals and external review 

for non-grandfathered group health 

plans and health insurance issuers 

offering non-grandfathered group or 

individual health insurance coverage. 

See also 29 CFR 2590.715–2719 and 26 

CFR 54.9815–2719. All of the foregoing 

provisions include timing requirements 

for certain acts in connection with 

employee benefit plans, some of which 

are being temporarily modified by this 

document. 

A. Special Enrollment Timeframes 

In general, HIPAA requires a special 

enrollment period in certain 

circumstances, including when an 

employee or dependent loses eligibility 

for any group health plan or other 

health insurance coverage in which the 

employee or the employee’s dependents 

were previously enrolled (including 

coverage under Medicaid and the 

Children’s Health Insurance Program), 

and when a person becomes a 

dependent of an eligible employee by 

birth, marriage, adoption, or placement 

for adoption. ERISA section 701(f), Code 

section 9801(f), 29 CFR 2590.701–6, and 

26 CFR 54.9801–6. Generally, group 

health plans must allow such 

individuals to enroll in the group health 

plan if they are otherwise eligible and 

if enrollment is requested within 30 

days after the occurrence of the event 

(or within 60 days, in the case of 

termination of Medicaid or CHIP 

coverage, or eligibility for employment 

assistance under Medicaid or CHIP). 

ERISA section 701(f), Code section 

9801(f), 29 CFR 2590.701–6, and 26 CFR 

54.9801–6. 

B. COBRA Timeframes 

The COBRA continuation coverage 

provisions generally provide a qualified 

beneficiary a period of at least 60 days 

to elect COBRA continuation coverage 

under a group health plan. ERISA 

section 605 and Code section 

4980B(f)(5). Plans are required to allow 

payment of premiums in monthly 

installments, and plans cannot require 

payment of premiums before 45 days 

after the day of the initial COBRA 

election. ERISA section 602(3) and Code 

section 4980B(f)(2)(C). COBRA 

continuation coverage may be 

terminated for failure to pay premiums 

timely. ERISA section 602(2)(C) and 

Code section 4980B(f)(2)(B)(iii). Under 

the COBRA rules, a premium is 

considered paid timely if it is made not 

later than 30 days after the first day of 

the period for which payment is being 

made. ERISA section 602(2)(C), Code 

section 4980B(f)(2)(B)(iii), and 26 CFR 

54.4980B–8 Q&A–5(a). Notice 

requirements prescribe time periods for 

employers to notify the plan of certain 

qualifying events and for individuals to 

notify the plan of certain qualifying 

events or a determination of disability. 

Notice requirements also prescribe a 

time period for plans to notify qualified 

beneficiaries of their rights to elect 

COBRA continuation coverage. ERISA 

section 606, Code section 4980B(f)(6), 

and 29 CFR 2590.606–3. 

C. Claims Procedure Timeframes 

Section 503 of ERISA and 29 CFR 

2560.503–1, as well as section 2719 of 

the PHS Act, incorporated into ERISA 

by ERISA section 715 and 29 CFR 

2590.715–2719, and into the Code by 

Code section 9815 and 26 CFR 54.9815– 

2719, require ERISA-covered employee 

benefit plans and non-grandfathered 

group health plans and health insurance 

issuers offering non-grandfathered 

group or individual health insurance 

coverage to establish and maintain a 

procedure governing the filing and 

initial disposition of benefit claims, and 

to provide claimants with a reasonable 

opportunity to appeal an adverse benefit 

determination to an appropriate named 

fiduciary. Plans may not have 

provisions that unduly inhibit or 

hamper the initiation or processing of 

claims for benefits. Further, group 

health plans and disability plans must 

provide claimants at least 180 days 

following receipt of an adverse benefit 

determination to appeal (60 days in the 

case of pension plans and other welfare 

benefit plans). 29 CFR 2560.503– 

1(h)(2)(i), 29 CFR 2560.503–1(h)(3)(i), 29 

CFR 2560.503–1(h)(4), 29 CFR 

2590.715–2719(b)(2)(ii)(C), and 26 CFR 

54.9815–2719(b)(2)(ii)(C). 

D. External Review Process Timeframes 

PHS Act section 2719, incorporated 

into ERISA by ERISA section 715 and 

into the Code by Code section 9815, sets 

out standards for external review that 

apply to non-grandfathered group health 

plans and health insurance issuers 

offering non-grandfathered group or 

individual health insurance coverage 

and provides for either a State external 

review process or a Federal external 

review process. Standards for external 

review processes and timeframes for 

submitting claims to the independent 

reviewer for group health plans or 

health insurance issuers may vary 

depending on whether a plan uses a 

State or Federal external review process. 

For plans or issuers that use the Federal 

external review process, the process 

must allow at least 4 months after the 

receipt of a notice of an adverse benefit 

determination or final internal adverse 

benefit determination for a request for 

an external review to be filed. 29 CFR 

2590.715–2719(d)(2)(i) and 26 CFR 

54.9815–2719(d)(2)(i). The Federal 

external review process also provides 

for a preliminary review of a request for 

external review. The regulation provides 

that if such request is not complete, the 

Federal external review process must 

provide for a notification that describes 

the information or materials needed to 

make the request complete, and the plan 

or issuer must allow a claimant to 

perfect the request for external review 

within the 4-month filing period or 

within the 48-hour period following the 

receipt of the notification, whichever is 

later. 29 CFR 2590.715–2719(d)(2)(ii)(B) 

and 26 CFR 54.9815–2719(d)(2)(ii)(B). 

III. Relief 

A. Relief for Plan Participants, 

Beneficiaries, Qualified Beneficiaries, 

and Claimants 

With respect to plan participants, 

beneficiaries, qualified beneficiaries, or 

claimants directly affected by Hurricane 

Helene, Tropical Storm Helene, or 


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5The term ‘‘election period’’ is defined as ‘‘the 

period which—(A) begins not later than the date on 

which coverage terminates under the plan by reason 

of a qualifying event, (B) is of at least 60 days’ 

duration, and (C) ends not earlier than 60 days after 

the later of—(i) the date described in subparagraph 

(A), or (ii) in the case of any qualified beneficiary 

who receives notice under section 1166(a)(4) of this 

title, the date of such notice.’’ 29 U.S.C. 1165(a)(1), 

ERISA section 605(a)(1). See also Code section 

4980B(f)(5). 

6Under this provision, the group health plan 

must treat the COBRA premium payments as timely 

paid if paid in accordance with the periods and 

dates set forth in this document. Regarding coverage 

during the election period and before an election is 

made, see 26 CFR 54.4980B–6, Q&A 3; during the 

period between the election and payment of the 

premium, see 26 CFR 54.4980B–8, Q&A 5(c). 

7Under the COBRA rules, an employee’s COBRA 

continuation coverage period continues even after 

the end of the plan, if the employer continues to 

provide any group health plan to any employee. 

Code section 4980B(f)(2)(B)(ii) and ERISA 602(2)(B). 

For purposes of COBRA, ‘‘employer’’ includes the 

person for whom services are performed and any 

Hurricane Milton (as defined in 

paragraph III.C.(1)), group health plans, 

disability and other employee welfare 

benefit plans, and employee pension 

benefit plans subject to ERISA or the 

Code must disregard the relevant Relief 

Period (as defined in paragraph II.C.(4)) 

for plan participants, beneficiaries, 

qualified beneficiaries, or claimants 

located in Florida, Georgia, North 

Carolina, South Carolina, Tennessee, 

and Virginia in determining the 

following periods and dates— 

(1) The 30-day period (or 60-day 

period, if applicable) to request special 

enrollment under ERISA section 701(f) 

and Code section 9801(f), 

(2) The 60-day election period for 

COBRA continuation coverage under 

ERISA section 605 and Code section 

4980B(f)(5),5

(3) The date for making COBRA 

premium payments pursuant to ERISA 

section 602(2)(C) and (3) and Code 

section 4980B(f)(2)(B)(iii) and (C),6

(4) The date for individuals to notify 

the plan of a qualifying event or 

determination of disability under ERISA 

section 606(a)(3) and Code section 

4980B(f)(6)(C), 

(5) The date within which individuals 

may file a benefit claim under the plan’s 

claims procedure pursuant to 29 CFR 

2560.503–1, 

(6) The date within which claimants 

may file an appeal of an adverse benefit 

determination under the plan’s claims 

procedure pursuant to 29 CFR 

2560.503–1(h), 

(7) The date within which claimants 

may file a request for an external review 

after receipt of an adverse benefit 

determination or final internal adverse 

benefit determination pursuant to 29 

CFR 2590.715–2719(d)(2)(i) and 26 CFR 

54.9815–2719(d)(2)(i), and 

(8) The date within which a claimant 

may file information to perfect a request 

for external review upon a finding that 

the request was not complete pursuant 

to 29 CFR 2590.715–2719(d)(2)(ii) and 

26 CFR 54.9815–2719(d)(2)(ii). 

B. Relief for Group Health Plans 

With respect to group health plans 

subject to ERISA or the Code, and their 

sponsors and administrators affected by 

Hurricane Helene, Tropical Storm 

Helene, or Hurricane Milton, the 

relevant Relief Period shall be 

disregarded when determining the date 

for providing a COBRA election notice 

under ERISA section 606(c) and Code 

section 4980B(f)(6)(D). 

C. Definitions 

For purposes of this document— 

(1) A participant, beneficiary, 

qualified beneficiary, or claimant 

directly affected by Hurricane Helene, 

Tropical Storm Helene, or Hurricane 

Milton means an individual who 

resided, lived, or worked in one of the 

disaster areas (as defined in paragraph 

III.C.(2)) at the time of the hurricane or 

tropical storm; or whose coverage was 

under an employee benefit plan that 

was directly affected (as defined in 

paragraph III.C.(3)). 

(2) The term disaster areas means the 

counties or tribal areas in Florida, 

Georgia, North Carolina, South Carolina, 

Tennessee, and Virginia that have been 

or are later designated as disaster areas 

eligible for Individual Assistance by the 

Federal Emergency Management Agency 

(FEMA) because of the devastation 

caused by Hurricane Helene, Tropical 

Storm Helene, or Hurricane Milton. 

(3) An employee benefit plan is 

directly affected by Hurricane Helene, 

Tropical Storm Helene, or Hurricane 

Milton if the principal place of business 

of the employer that maintains the plan 

(in the case of a single-employer plan, 

determined disregarding the rules of 

section 414(b) and (c) of the Code); the 

principal place of business of employers 

that employ more than 50 percent of the 

active participants covered by the plan 

(in the case of a plan covering 

employees of more than one employer, 

determined disregarding the rules of 

section 414(b) and (c) of the Code); or 

the office of the plan or the plan 

administrator; or the office of the 

primary recordkeeper serving the plan, 

was located in one of the disaster areas 

(as defined in paragraph III.C.(2)) at the 

time of the hurricane or tropical storm. 

(4) The term ‘‘Relief Period’’ means— 

(i) For disaster areas in Florida 

designated as eligible for Individual 

Assistance by FEMA because of the 

devastation caused by Hurricane 

Helene, the period beginning on 

September 23, 2024, and ending on May 

1, 2025; 

(ii) For disaster areas in Georgia 

designated as eligible for Individual 

Assistance by FEMA because of the 

devastation caused by Hurricane 

Helene, the period beginning on 

September 24, 2024, and ending on May 

1, 2025; 

(iii) For disaster areas in North 

Carolina, South Carolina, and Virginia 

designated as eligible for Individual 

Assistance by FEMA because of the 

devastation caused by Hurricane Helene 

or Tropical Storm Helene, the period 

beginning on September 25, 2024, and 

ending on May 1, 2025; 

(iv) For disaster areas in Tennessee 

designated as eligible for Individual 

Assistance by FEMA because of the 

devastation caused by Tropical Storm 

Helene, the period beginning on 

September 26, 2024, and ending on May 

1, 2025; and 

(v) For disaster areas in Florida not 

designated as eligible for Individual 

Assistance by FEMA because of the 

devastation caused by Hurricane Helene 

(but designated as eligible for Individual 

Assistance by FEMA because of the 

devastation caused by Hurricane 

Milton), the period beginning October 5, 

2024 and ending on May 1, 2025. 

D. Later Extensions 

The Agencies will continue to 

monitor the effects of Hurricane Helene, 

Tropical Storm Helene, and Hurricane 

Milton and may provide additional 

relief as warranted. 

IV. Examples 

The following examples illustrate the 

timeframe for extensions required by 

this document. In each example, assume 

that the individual described is directly 

affected by the hurricane or tropical 

storm. 

Example 1 (Electing COBRA). (i) 

Facts. Individual A works for Employer 

X in Buncombe County, NC and 

participates in X’s group health plan. 

Due to Tropical Storm Helene, X’s 

business is destroyed, and the plan 

terminates. Individual A has no other 

coverage. Employer Y is part of the same 

controlled group as Employer X and 

continues to operate and sponsor a 

group health plan. Individual A is 

provided a COBRA election notice on 

December 1, 2024. What is the deadline 

for Individual A to elect COBRA? 

(ii) Conclusion. In Example 1, 

Individual A is eligible to elect COBRA 

coverage under Employer Y’s plan 

because Employer Y is in the same 

controlled group as Employer X.7 The 


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other person that is a member of a group described 

in Code section 414(b), (c), (m), or (o). 26 CFR 

54.4980B–2, Q&A 2. 

Relief Period is disregarded for purposes 

of determining Individual A’s COBRA 

election period. The last day of 

Individual A’s COBRA election period 

is 60 days after May 1, 2025, which is 

June 30, 2025. 

Example 2 (Special enrollment 

period). (i) Facts. Individual B resides in 

Columbia, South Carolina. Individual B 

is eligible for, but previously declined 

participation in, her employersponsored group health plan. On 

October 31, 2024, Individual B gives 

birth and would like to enroll herself 

and the child into her employer’s plan; 

however, open enrollment does not 

begin until November 15, for coverage 

that begins January 1. When may 

Individual B exercise her special 

enrollment rights? 

(ii) Conclusion. In Example 2, the 

Relief Period is disregarded for purposes 

of determining Individual B’s and her 

child’s special enrollment period. 

Individual B and her child qualify for 

special enrollment into her employer’s 

plan for coverage that begins on the date 

of the child’s birth, to the extent she 

satisfies all of the plan’s conditions for 

special enrollment that the plan may 

apply under Federal law. Individual B 

may exercise her special enrollment 

rights for herself and her child until 30 

days after May 1, 2025, which is May 

31, 2025, provided that she pays her 

share of the premiums for any period of 

coverage. 

Example 3 (COBRA premium 

payments). (i) Facts. Individual C 

resides in Chatham County, Georgia. 

Before the hurricane, Individual C was 

receiving COBRA continuation coverage 

under a group health plan. More than 45 

days had passed since Individual C had 

elected COBRA. Monthly premium 

payments are due by the first of the 

month. The plan does not permit 

qualified beneficiaries longer than the 

statutory 30-day grace period for making 

premium payments. Individual C made 

a timely September payment, but did 

not make the October payment or any 

subsequent payments during the Relief 

Period. As of May 1, 2025, Individual C 

has made no premium payments for 

October, November, December, January, 

February, March, April, or May. Does 

Individual C lose COBRA coverage, and 

if so for which month(s)? 

(ii) Conclusion. In this Example 3, the 

Relief Period is disregarded for purposes 

of determining whether monthly 

COBRA premium installment payments 

are timely. Premium payments made by 

30 days after May 1, 2025, which is May 

31, 2025, for October, November, 

December, January, February, March, 

April, and May, are timely, and 

Individual C is entitled to COBRA 

continuation coverage for these months 

if she timely makes payment. Under the 

terms of the COBRA statute, premium 

payments are timely if made within 30 

days from the date they are first due. In 

calculating the 30-day period, however, 

the Relief Period is disregarded, and 

payments for October, November, 

December, January, February, March, 

and April are all deemed to be timely if 

they are made within 30 days after the 

end of the Relief Period. Premium 

payments for May are deemed timely if 

they are made within 30 days after they 

are first due (May 1). Accordingly, 

premium payments for October, 

November, December, January, 

February, March, and April, as well as 

premium payments for May, are all due 

by May 31, 2025. Since the due dates for 

Individual C’s premiums would be 

postponed and Individual C’s payment 

for premiums would be retroactive 

during the initial COBRA election 

period, Individual C’s insurer or plan 

may initially deny claims and then, after 

premiums are paid, must make 

retroactive payment for benefits and 

services received by the participant 

during this time. 

Example 4 (COBRA premium 

payments). (i) Facts. Same facts as 

Example 3. By May 31, 2025, Individual 

C made a payment equal to two months’ 

premiums. For how long does 

Individual C have COBRA continuation 

coverage? 

(ii) Conclusion. Individual C is 

entitled to COBRA continuation 

coverage for October and November of 

2024, the two months for which timely 

premium payments were made, and 

Individual C is not entitled to COBRA 

continuation coverage for any month 

after November 2024. Items and services 

covered by the group health plan (e.g., 

doctors’ visits or filled prescriptions) 

that were furnished on or before 

November 30, 2024 would be covered 

under the terms of the plan. The plan 

would not be obligated to cover items or 

services furnished after November 30, 

2024. 

Example 5 (Claims for medical 

treatment under a group health plan). (i) 

Facts. Individual D lives in Caldwell 

County, North Carolina and is a 

participant in a group health plan. On 

October 15, 2023, Individual D received 

medical treatment for a condition 

covered under the plan, but a claim 

relating to the medical treatment was 

not submitted until October 20, 2024. 

Under the plan, claims must be 

submitted within 365 days of the 

participant’s receipt of the medical 

treatment. Was Individual D’s claim 

timely? 

(ii) Conclusion. Yes. Absent this 

relief, the last day for Individual D to 

submit a claim was October 14, 2024. 

For purposes of determining the 365- 

day period applicable to Individual D’s 

claim, the Relief Period is disregarded. 

As of the first day of the Relief Period, 

Individual D had 19 days to file the 

claim (September 25, 2024, through 

October 14, 2024). Therefore, Individual 

D’s last day to submit a claim is 19 days 

after May 1, 2025, which is May 20, 

2025, so Individual D’s claim was 

timely. If the plan has already denied 

Individual D’s claim as untimely, the 

claim may have to be resubmitted and, 

if the claim is fully or partially denied, 

the plan may need to send an updated 

adverse benefit determination. 

Example 6 (Internal appeal— 

disability plan). (i) Facts. Individual E 

resides in Gulf County, Florida and 

received a notification of an adverse 

benefit determination from Individual 

E’s disability plan on August 28, 2024. 

The notification advised Individual E 

that there are 180 days within which to 

file an appeal. What is Individual E’s 

appeal deadline? 

(ii) Conclusion. When determining the 

180-day period within which Individual 

E’s appeal must be filed, the Relief 

Period is disregarded. Therefore, 

Individual E’s last day to submit an 

appeal is 154 days (180—26 days 

following August 28 to September 23) 

after May 1, 2025, which is October 2, 

2025. 

Example 7 (Internal appeal— 

employee pension benefit plan). (i) 

Facts. Individual F resides in Greene 

County, Tennessee and received a 

notice of adverse benefit determination 

from Individual F’s 401(k) plan on 

November 15, 2024. The notification 

advised Individual F that there are 60 

days within which to file an appeal. 

What is Individual F’s appeal deadline? 

(ii) Conclusion. When determining the 

60-day period within which Individual 

F’s appeal must be filed, the Relief 

Period is disregarded. Therefore, 

Individual F’s last day to submit an 

appeal is 60 days after May 1, 2025, 

which is June 30, 2025. 


ddrumheller on DSK120RN23PROD with RULES1
88646 Federal Register / Vol. 89, No. 217 / Friday, November 8, 2024 / Rules and Regulations 

Signed at Washington, DC, this 4th day of 

November, 2024. 

Lisa M. Gomez, 

Assistant Secretary, Employee Benefits 

Security Administration, Department of 

Labor. 

Douglas W. O’Donnell, 

Deputy Commissioner, Internal Revenue 

Service, Department of the Treasury. 

[FR Doc. 2024–26014 Filed 11–7–24; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 100 

[Docket Number USCG–2024–0877] 

RIN 1625–AA08 

Special Local Regulation; San Diego 

Bay, San Diego, CA 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule. 

SUMMARY: The Coast Guard is 

establishing a temporary special local 

regulation (SLR) for the San Diego Fleet 

Week Veterans Day Boat Parade that 

will be held on the waters of San Diego 

Bay, California. This action is necessary 

to provide for the safety of the 

participants, crew, spectators, sponsor 

vessels, and general users of the 

waterway during the event on 

November 11, 2024. This special local 

regulation temporarily encompasses all 

navigable waters, from surface to 

bottom, on a pre-determined course in 

the northern portion of the San Diego 

Bay Federal Channel. 

DATES: This rule is effective from 9 a.m. 

to 11:30 a.m. on November 11, 2024. 

ADDRESSES: To view documents 

mentioned in this preamble as being 

available in the docket, go to https:// 

www.regulations.gov, type USCG–2024– 

0877 in the search box and click 

‘‘Search.’’ Next, in the Document Type 

column, select ‘‘Supporting & Related 

Material.’’ 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this rule, call or 

email Lieutenant Shelley Turner, 

Waterways Management, U.S. Coast 

Guard Sector San Diego, CA; telephone 

(619) 278–7656, email 

MarineEventsSD@uscg.mil. 

SUPPLEMENTARY INFORMATION: 

I. Table of Abbreviations 

CFR Code of Federal Regulations 

DHS Department of Homeland Security 

FR Federal Register 

NPRM Notice of proposed rulemaking 

§ Section 

U.S.C. United States Code 

II. Background Information and 

Regulatory History 

The Coast Guard is issuing this 

temporary rule under the authority in 5 

U.S.C. 553(b)(B). This statutory 

provision authorizes an agency to issue 

a rule without prior notice and 

opportunity to comment when the 

agency for good cause finds that those 

procedures are ‘‘impracticable, 

unnecessary, or contrary to the public 

interest.’’ The Coast Guard finds that 

good cause exists for not publishing a 

notice of proposed rulemaking (NPRM) 

with respect to this rule because it is 

impracticable. The Coast Guard did not 

receive sufficient notice of the parade in 

time to publish an NPRM. As such, it is 

impracticable to publish an NPRM 

because we lack sufficient time to 

provide a reasonable comment period 

and then consider those comments 

before issuing the rule. 

Also, under 5 U.S.C. 553(d)(3), the 

Coast Guard finds that good cause exists 

for making this rule effective less than 

30 days after publication in the Federal 

Register. Delaying the effective date of 

this rule would be contrary to public 

interest because immediate action is 

needed to ensure the safety of life on the 

navigable waters of San Diego Bay 

during the marine event on November 

11, 2024. 

III. Legal Authority and Need for Rule 

The Coast Guard is issuing this rule 

under authority in 46 U.S.C. 70041. The 

Captain of the Port (COTP) Sector San 

Diego has determined that potential 

hazards associated with the parade will 

be a safety concern for anyone within 

the vicinity of the parade route. This 

rule is needed to protect personnel, 

vessels, spectators, and the marine 

environment in the navigable waters of 

the San Diego Bay in the vicinity of the 

marine event during the enforcement 

period of this rule. 

IV. Discussion of the Rule 

This rule establishes a special local 

regulation from 9 a.m. until 11:30 a.m. 

on November 11, 2024. The SLR will 

cover all navigable waters on a predetermined course in the northern 

portion of the San Diego Main Ship 

Channel from Shelter Island Basin, past 

the Embarcadero, crossing the federal 

navigable channel and ending off 

Coronado Island. The duration of the 

SLR is intended to protect personnel, 

vessels, spectators, and the marine 

environment in these navigable waters 

before, during, and after the event is 

scheduled to occur. During the 

enforcement period, persons and vessels 

are prohibited from anchoring, blocking, 

loitering, or impeding within this 

regulated area unless authorized by the 

Captain of the Port, or his designated 

representative. 

V. Regulatory Analyses 

We developed this rule after 

considering numerous statutes and 

Executive orders related to rulemaking. 

Below we summarize our analyses 

based on a number of these statutes and 

Executive orders, and we discuss First 

Amendment rights of protestors. 

A. Regulatory Planning and Review 

Executive Orders 12866 and 13563 

direct agencies to assess the costs and 

benefits of available regulatory 

alternatives and, if regulation is 

necessary, to select regulatory 

approaches that maximize net benefits. 

This rule has not been designated a 

‘‘significant regulatory action,’’ under 

section 3(f) of Executive Order 12866, as 

amended by Executive Order 14094 

(Modernizing Regulatory Review). 

Accordingly, this rule has not been 

reviewed by the Office of Management 

and Budget (OMB). 

This regulatory action determination 

is based on size, location, duration, and 

time-of-day of the special local 

regulation. This action will affect only 

the northern portion of the San Diego 

Bay Federal Channel for two and a half 

hours. Vessels will still be able to transit 

the area outside of the regulated area 

and request permission to enter, as 

needed. The Coast Guard will publish a 

Local Notice to Mariners and will issue 

a Broadcast Notice to Mariners via 

VHF–FM marine channel 16 that details 

the vessel restrictions of the regulated 

area. 

B. Impact on Small Entities 

The Regulatory Flexibility Act of 

1980, 5 U.S.C. 601–612, as amended, 

requires Federal agencies to consider 

the potential impact of regulations on 

small entities during rulemaking. The 

term ‘‘small entities’’ comprises small 

businesses, not-for-profit organizations 

that are independently owned and 

operated and are not dominant in their 

fields, and governmental jurisdictions 

with populations of less than 50,000. 

The Coast Guard certifies under 5 U.S.C. 

605(b) that this rule will not have a 

significant economic impact on a 

substantial number of small entities. 

While some owners or operators of 

vessels intending to transit the special 

local regulation may be small entities, 

for the reasons stated in section V.A 

above, this rule will not have a 


ddrumheller on DSK120RN23PROD with RULES1