The following can be qualifying events:
- Death of the covered employee;
- Voluntary or involuntary termination of the covered employee’s employment other than by reason of gross misconduct (note that a retirement is considered a termination of employment);
- Reduction in hours of the covered employee’s employment;
- Divorce or legal separation of the covered employee from the employee’s spouse;
- Dependent child ceasing to be a dependent child under the generally applicable requirements of the plan; and
- An employer’s bankruptcy, but only with respect to health coverage for retirees and their families.
