[Code of Federal Regulations]

[Title 29, Volume 9]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 29CFR2590.701-5]



[Page 693-700]

 

                             TITLE 29--LABOR

 

 CHAPTER XXV--EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF 

                                  LABOR

 

PART 2590_RULES AND REGULATIONS FOR GROUP HEALTH PLANS--Table of Contents

 

     Subpart B_Health Coverage Portability, Nondiscrimination, and 

                              Renewability

 

Sec.  2590.701-5  Evidence of creditable coverage.



    (a) Certificate of creditable coverage--(1) Entities required to 

provide certificate--(i) In general. A group health plan, and each 

health insurance issuer offering group health insurance coverage under a 

group health plan, is required to furnish certificates of creditable 

coverage in accordance with this paragraph (a).

    (ii) Duplicate certificates not required. An entity required to 

provide a certificate under this paragraph (a) with respect to an 

individual satisfies that requirement if another party provides the 

certificate, but only to the extent that the certificate contains the 

information required in paragraph (a)(3) of this section. For example, 

in the case of a group health plan funded through an insurance policy, 

the issuer satisfies the certification requirement with respect to an 

individual if the plan actually provides a certificate that includes all 

the information required under paragraph (a)(3) of this section with 

respect to the individual.

    (iii) Special rule for group health plans. To the extent coverage 

under a plan consists of group health insurance coverage, the plan 

satisfies the certification requirements under this paragraph (a) if any 

issuer offering the coverage is required to provide the certificates 

pursuant to an agreement between the plan and the issuer. For example, 

if there is an agreement between an issuer and a plan sponsor under 

which the issuer agrees to provide certificates for individuals covered 

under the plan, and the issuer fails to provide a certificate to an 

individual when the plan would have been required to provide one under 

this paragraph (a), then the issuer, but not the plan, violates the 

certification requirements of this paragraph (a).



[[Page 694]]



    (iv) Special rules for issuers--(A)(1) Responsibility of issuer for 

coverage period. An issuer is not required to provide information 

regarding coverage provided to an individual by another party.

    (2) Example. The rule of this paragraph (a)(1)(iv)(A) is illustrated 

by the following example:



    Example. (i) Facts. A plan offers coverage with an HMO option from 

one issuer and an indemnity option from a different issuer. The HMO has 

not entered into an agreement with the plan to provide certificates as 

permitted under paragraph (a)(1)(iii) of this section.

    (ii) Conclusion. In this Example, if an employee switches from the 

indemnity option to the HMO option and later ceases to be covered under 

the plan, any certificate provided by the HMO is not required to provide 

information regarding the employee's coverage under the indemnity 

option.



    (B)(1) Cessation of issuer coverage prior to cessation of coverage 

under a plan. If an individual's coverage under an issuer's policy or 

contract ceases before the individual's coverage under the plan ceases, 

the issuer is required to provide sufficient information to the plan (or 

to another party designated by the plan) to enable the plan (or other 

party), after cessation of the individual's coverage under the plan, to 

provide a certificate that reflects the period of coverage under the 

policy or contract. By providing that information to the plan, the 

issuer satisfies its obligation to provide an automatic certificate for 

that period of creditable coverage with respect to the individual under 

paragraph (a)(2)(ii) of this section. The issuer, however, must still 

provide a certificate upon request as required under paragraph 

(a)(2)(iii) of this section. In addition, the issuer is required to 

cooperate with the plan in responding to any request made under 

paragraph (b)(2) of this section (relating to the alternative method of 

counting creditable coverage). Moreover, if the individual's coverage 

under the plan ceases at the time the individual's coverage under the 

issuer's policy or contract ceases, the issuer must still provide an 

automatic certificate under paragraph (a)(2)(ii) of this section. If an 

individual's coverage under an issuer's policy or contract ceases on the 

effective date for changing enrollment options under the plan, the 

issuer may presume (absent information to the contrary) that the 

individual's coverage under the plan continues. Therefore, the issuer is 

required to provide information to the plan in accordance with this 

paragraph (a)(1)(iv)(B)(1) (and is not required to provide an automatic 

certificate under paragraph (a)(2)(ii) of this section).

    (2) Example. The rule of this paragraph (a)(1)(iv)(B) is illustrated 

by the following example:



    Example. (i) Facts. A group health plan provides coverage under an 

HMO option and an indemnity option through different issuers, and only 

allows employees to switch on each January 1. Neither the HMO nor the 

indemnity issuer has entered into an agreement with the plan to provide 

certificates as permitted under paragraph (a)(1)(iii) of this section.

    (ii) Conclusion. In this Example, if an employee switches from the 

indemnity option to the HMO option on January 1, the indemnity issuer 

must provide the plan (or a person designated by the plan) with 

appropriate information with respect to the individual's coverage with 

the indemnity issuer. However, if the individual's coverage with the 

indemnity issuer ceases at a date other than January 1, the issuer is 

instead required to provide the individual with an automatic 

certificate.



    (2) Individuals for whom certificate must be provided; timing of 

issuance--(i) Individuals. A certificate must be provided, without 

charge, for participants or dependents who are or were covered under a 

group health plan upon the occurrence of any of the events described in 

paragraph (a)(2)(ii) or (iii) of this section.

    (ii) Issuance of automatic certificates. The certificates described 

in this paragraph (a)(2)(ii) are referred to as automatic certificates.

    (A) Qualified beneficiaries upon a qualifying event. In the case of 

an individual who is a qualified beneficiary (as defined in section 

607(3) of the Act) entitled to elect COBRA continuation coverage, an 

automatic certificate is required to be provided at the time the 

individual would lose coverage under the plan in the absence of COBRA 

continuation coverage or alternative coverage elected instead of COBRA 

continuation coverage. A plan or issuer satisfies this requirement if it 

provides the automatic certificate no later than



[[Page 695]]



the time a notice is required to be furnished for a qualifying event 

under section 606 of the Act (relating to notices required under COBRA).

    (B) Other individuals when coverage ceases. In the case of an 

individual who is not a qualified beneficiary entitled to elect COBRA 

continuation coverage, an automatic certificate must be provided at the 

time the individual ceases to be covered under the plan. A plan or 

issuer satisfies the requirement to provide an automatic certificate at 

the time the individual ceases to be covered if it provides the 

automatic certificate within a reasonable time after coverage ceases (or 

after the expiration of any grace period for nonpayment of premiums).

    (1) The cessation of temporary continuation coverage (TCC) under 

Title 5 U.S.C. Chapter 89 (the Federal Employees Health Benefit Program) 

is a cessation of coverage upon which an automatic certificate must be 

provided.

    (2) In the case of an individual who is entitled to elect to 

continue coverage under a State program similar to COBRA and who 

receives the automatic certificate not later than the time a notice is 

required to be furnished under the State program, the certificate is 

deemed to be provided within a reasonable time after coverage ceases 

under the plan.

    (3) If an individual's coverage ceases due to the operation of a 

lifetime limit on all benefits, coverage is considered to cease for 

purposes of this paragraph (a)(2)(ii)(B) on the earliest date that a 

claim is denied due to the operation of the lifetime limit.

    (C) Qualified beneficiaries when COBRA ceases. In the case of an 

individual who is a qualified beneficiary and has elected COBRA 

continuation coverage (or whose coverage has continued after the 

individual became entitled to elect COBRA continuation coverage), an 

automatic certificate is to be provided at the time the individual' s 

coverage under the plan ceases. A plan, or issuer, satisfies this 

requirement if it provides the automatic certificate within a reasonable 

time after coverage ceases (or after the expiration of any grace period 

for nonpayment of premiums). An automatic certificate is required to be 

provided to such an individual regardless of whether the individual has 

previously received an automatic certificate under paragraph 

(a)(2)(ii)(A) of this section.

    (iii) Any individual upon request. A certificate must be provided in 

response to a request made by, or on behalf of, an individual at any 

time while the individual is covered under a plan and up to 24 months 

after coverage ceases. Thus, for example, a plan in which an individual 

enrolls may, if authorized by the individual, request a certificate of 

the individual's creditable coverage on behalf of the individual from a 

plan in which the individual was formerly enrolled. After the request is 

received, a plan or issuer is required to provide the certificate by the 

earliest date that the plan or issuer, acting in a reasonable and prompt 

fashion, can provide the certificate. A certificate is required to be 

provided under this paragraph (a)(2)(iii) even if the individual has 

previously received a certificate under this paragraph (a)(2)(iii) or an 

automatic certificate under paragraph (a)(2)(ii) of this section.

    (iv) Examples. The rules of this paragraph (a)(2) are illustrated by 

the following examples:



    Example 1. (i) Facts. Individual A terminates employment with 

Employer Q. A is a qualified beneficiary entitled to elect COBRA 

continuation coverage under Employer Q's group health plan. A notice of 

the rights provided under COBRA is typically furnished to qualified 

beneficiaries under the plan within 10 days after a covered employee 

terminates employment.

    (ii) Conclusion. In this Example 1, the automatic certificate may be 

provided at the same time that A is provided the COBRA notice.

    Example 2. (i) Facts. Same facts as Example 1, except that the 

automatic certificate for A is not completed by the time the COBRA 

notice is furnished to A.

    (ii) Conclusion. In this Example 2, the automatic certificate may be 

provided after the COBRA notice but must be provided within the period 

permitted by law for the delivery of notices under COBRA.

    Example 3. (i) Facts. Employer R maintains an insured group health 

plan. R has never had 20 employees and thus R's plan is not subject to 

the COBRA continuation provisions. However, R is in a State that has a 

State program similar to COBRA. B terminates employment with R and loses 

coverage under R's plan.



[[Page 696]]



    (ii) Conclusion. In this Example 3, the automatic certificate must 

be provided not later than the time a notice is required to be furnished 

under the State program.

    Example 4. (i) Facts. Individual C terminates employment with 

Employer S and receives both a notice of C's rights under COBRA and an 

automatic certificate. C elects COBRA continuation coverage under 

Employer S's group health plan. After four months of COBRA continuation 

coverage and the expiration of a 30-day grace period, S's group health 

plan determines that C's COBRA continuation coverage has ceased due to a 

failure to make a timely payment for continuation coverage.

    (ii) Conclusion. In this Example 4, the plan must provide an updated 

automatic certificate to C within a reasonable time after the end of the 

grace period.

    Example 5. (i) Facts. Individual D is currently covered under the 

group health plan of Employer T. D requests a certificate, as permitted 

under paragraph (a)(2)(iii) of this section. Under the procedure for T's 

plan, certificates are mailed (by first class mail) 7 business days 

following receipt of the request. This date reflects the earliest date 

that the plan, acting in a reasonable and prompt fashion, can provide 

certificates.

    (ii) Conclusion. In this Example 5, the plan's procedure satisfies 

paragraph (a)(2)(iii) of this section.



    (3) Form and content of certificate--(i) Written certificate--(A) In 

general. Except as provided in paragraph (a)(3)(i)(B) of this section, 

the certificate must be provided in writing (or any other medium 

approved by the Secretary).

    (B) Other permissible forms. No written certificate is required to 

be provided under this paragraph (a) with respect to a particular event 

described in paragraph (a)(2)(ii) or (iii) of this section, if--

    (1) An individual who is entitled to receive the certificate 

requests that the certificate be sent to another plan or issuer instead 

of to the individual;

    (2) The plan or issuer that would otherwise receive the certificate 

agrees to accept the information in this paragraph (a)(3) through means 

other than a written certificate (such as by telephone); and

    (3) The receiving plan or issuer receives the information from the 

sending plan or issuer through such means within the time required under 

paragraph (a)(2) of this section.

    (ii) Required information. The certificate must include the 

following--

    (A) The date the certificate is issued;

    (B) The name of the group health plan that provided the coverage 

described in the certificate;

    (C) The name of the participant or dependent with respect to whom 

the certificate applies, and any other information necessary for the 

plan providing the coverage specified in the certificate to identify the 

individual, such as the individual's identification number under the 

plan and the name of the participant if the certificate is for (or 

includes) a dependent;

    (D) The name, address, and telephone number of the plan 

administrator or issuer required to provide the certificate;

    (E) The telephone number to call for further information regarding 

the certificate (if different from paragraph (a)(3)(ii)(D) of this 

section);

    (F) Either--

    (1) A statement that an individual has at least 18 months (for this 

purpose, 546 days is deemed to be 18 months) of creditable coverage, 

disregarding days of creditable coverage before a significant break in 

coverage, or

    (2) The date any waiting period (and affiliation period, if 

applicable) began and the date creditable coverage began;

    (G) The date creditable coverage ended, unless the certificate 

indicates that creditable coverage is continuing as of the date of the 

certificate; and

    (H) An educational statement regarding HIPAA, which explains:

    (1) The restrictions on the ability of a plan or issuer to impose a 

preexisting condition exclusion (including an individual's ability to 

reduce a preexisting condition exclusion by creditable coverage);

    (2) Special enrollment rights;

    (3) The prohibitions against discrimination based on any health 

factor;

    (4) The right to individual health coverage;

    (5) The fact that state law may require issuers to provide 

additional protections to individuals in that State; and

    (6) Where to get more information.

    (iii) Periods of coverage under the certificate. If an automatic 

certificate is provided pursuant to paragraph (a)(2)(ii) of this 

section, the period that



[[Page 697]]



must be included on the certificate is the last period of continuous 

coverage ending on the date coverage ceased. If an individual requests a 

certificate pursuant to paragraph (a)(2)(iii) of this section, the 

certificate provided must include each period of continuous coverage 

ending within the 24-month period ending on the date of the request (or 

continuing on the date of the request). A separate certificate may be 

provided for each such period of continuous coverage.

    (iv) Combining information for families. A certificate may provide 

information with respect to both a participant and the participant's 

dependents if the information is identical for each individual. If the 

information is not identical, certificates may be provided on one form 

if the form provides all the required information for each individual 

and separately states the information that is not identical.

    (v) Model certificate. The requirements of paragraph (a)(3)(ii) of 

this section are satisfied if the plan or issuer provides a certificate 

in accordance with a model certificate authorized by the Secretary.

    (vi) Excepted benefits; categories of benefits. No certificate is 

required to be furnished with respect to excepted benefits described in 

Sec.  2590.732(c). In addition, the information in the certificate 

regarding coverage is not required to specify categories of benefits 

described in Sec.  2590.701-4(c) (relating to the alternative method of 

counting creditable coverage). However, if excepted benefits are 

provided concurrently with other creditable coverage (so that the 

coverage does not consist solely of excepted benefits), information 

concerning the benefits may be required to be disclosed under paragraph 

(b) of this section.

    (4) Procedures--(i) Method of delivery. The certificate is required 

to be provided to each individual described in paragraph (a)(2) of this 

section or an entity requesting the certificate on behalf of the 

individual. The certificate may be provided by first-class mail. (See 

also Sec.  2520.104b-1, which permits plans to make disclosures under 

the Act--including the furnishing of certificates--through electronic 

means if certain standards are met.) If the certificate or certificates 

are provided to the participant and the participant's spouse at the 

participant's last known address, then the requirements of this 

paragraph (a)(4) are satisfied with respect to all individuals residing 

at that address. If a dependent's last known address is different than 

the participant's last known address, a separate certificate is required 

to be provided to the dependent at the dependent's last known address. 

If separate certificates are being provided by mail to individuals who 

reside at the same address, separate mailings of each certificate are 

not required.

    (ii) Procedure for requesting certificates. A plan or issuer must 

establish a written procedure for individuals to request and receive 

certificates pursuant to paragraph (a)(2)(iii) of this section. The 

written procedure must include all contact information necessary to 

request a certificate (such as name and phone number or address).

    (iii) Designated recipients. If an automatic certificate is required 

to be provided under paragraph (a)(2)(ii) of this section, and the 

individual entitled to receive the certificate designates another 

individual or entity to receive the certificate, the plan or issuer 

responsible for providing the certificate is permitted to provide the 

certificate to the designated individual or entity. If a certificate is 

required to be provided upon request under paragraph (a)(2)(iii) of this 

section and the individual entitled to receive the certificate 

designates another individual or entity to receive the certificate, the 

plan or issuer responsible for providing the certificate is required to 

provide the certificate to the designated individual or entity.

    (5) Special rules concerning dependent coverage--(i)(A) Reasonable 

efforts. A plan or issuer is required to use reasonable efforts to 

determine any information needed for a certificate relating to dependent 

coverage. In any case in which an automatic certificate is required to 

be furnished with respect to a dependent under paragraph (a)(2)(ii) of 

this section, no individual certificate is required to be furnished 

until the plan or issuer knows (or making reasonable efforts should 

know) of the dependent's cessation of coverage under the plan.



[[Page 698]]



    (B) Example. The rules of this paragraph (a)(5)(i) are illustrated 

by the following example:



    Example. (i) Facts. A group health plan covers employees and their 

dependents. The plan annually requests all employees to provide updated 

information regarding dependents, including the specific date on which 

an employee has a new dependent or on which a person ceases to be a 

dependent of the employee.

    (ii) Conclusion. In this Example, the plan has satisfied the 

standard in this paragraph (a)(5)(i) of this section that it make 

reasonable efforts to determine the cessation of dependents' coverage 

and the related dependent coverage information.



    (ii) Special rules for demonstrating coverage. If a certificate 

furnished by a plan or issuer does not provide the name of any dependent 

covered by the certificate, the procedures described in paragraph (c)(5) 

of this section may be used to demonstrate dependent status. In 

addition, these procedures may be used to demonstrate that a child was 

covered under any creditable coverage within 30 days after birth, 

adoption, or placement for adoption. See also Sec.  2590.701-3(b), under 

which such a child cannot be subject to a preexisting condition 

exclusion.

    (6) Special certification rules for entities not subject to Part 7 

of Subtitle B of Title I of the Act--(i) Issuers. For special rules 

requiring that issuers not subject to Part 7 of Subtitle B of Title I of 

the Act provide certificates consistent with the rules in this section, 

including issuers offering coverage with respect to creditable coverage 

described in sections 701(c)(1)(G), (I), and (J) of the Act (coverage 

under a State health benefits risk pool, a public health plan, and a 

health benefit plan under section 5(e) of the Peace Corps Act), see 

sections 2743 and 2721(b)(1)(B) of the PHS Act (requiring certificates 

by issuers in the individual market, and issuers offering health 

insurance coverage in connection with a group health plan, including a 

church plan or a governmental plan (such as the Federal Employees Health 

Benefits Program (FEHBP)). (However, this section does not require a 

certificate to be provided with respect to short-term, limited-duration 

insurance, as described in the definition of individual health insurance 

coverage in Sec.  2590.701-2, that is not provided by a group health 

plan or issuer offering health insurance coverage in connection with a 

group health plan.)

    (ii) Other entities. For special rules requiring that certain other 

entities not subject to Part 7 of Subtitle B of Title I of the Act 

provide certificates consistent with the rules in this section, see 

section 2791(a)(3) of the PHS Act applicable to entities described in 

sections 2701(c)(1)(C), (D), (E), and (F) of the PHS Act (relating to 

Medicare, Medicaid, TRICARE, and Indian Health Service), section 

2721(b)(1)(A) of the PHS Act applicable to nonfederal governmental plans 

generally, section 2721(b)(2)(C)(ii) of the PHS Act applicable to 

nonfederal governmental plans that elect to be excluded from the 

requirements of Subparts 1 through 3 of Part A of Title XXVII of the PHS 

Act, and section 9832(a) of the Internal Revenue Code applicable to 

group health plans, which includes church plans (as defined in section 

414(e) of the Internal Revenue Code).

    (b) Disclosure of coverage to a plan or issuer using the alternative 

method of counting creditable coverage--(1) In general. After an 

individual provides a certificate of creditable coverage to a plan or 

issuer using the alternative method under Sec.  2590.701-4(c), that plan 

or issuer (requesting entity) must request that the entity that issued 

the certificate (prior entity) disclose the information set forth in 

paragraph (b)(2) of this section. The prior entity is required to 

disclose this information promptly.

    (2) Information to be disclosed. The prior entity is required to 

identify to the requesting entity the categories of benefits with 

respect to which the requesting entity is using the alternative method 

of counting creditable coverage, and the requesting entity may identify 

specific information that the requesting entity reasonably needs in 

order to determine the individual's creditable coverage with respect to 

any such category.

    (3) Charge for providing information. The prior entity may charge 

the requesting entity for the reasonable cost of disclosing such 

information.

    (c) Ability of an individual to demonstrate creditable coverage and 

waiting period information--(1) Purpose. The rules in this paragraph (c) 

implement



[[Page 699]]



section 701(c)(4) of the Act, which permits individuals to demonstrate 

the duration of creditable coverage through means other than 

certificates, and section 701(e)(3) of the Act, which requires the 

Secretary to establish rules designed to prevent an individual's 

subsequent coverage under a group health plan or health insurance 

coverage from being adversely affected by an entity's failure to provide 

a certificate with respect to that individual.

    (2) In general. If the accuracy of a certificate is contested or a 

certificate is unavailable when needed by an individual, the individual 

has the right to demonstrate creditable coverage (and waiting or 

affiliation periods) through the presentation of documents or other 

means. For example, the individual may make such a demonstration when--

    (i) An entity has failed to provide a certificate within the 

required time;

    (ii) The individual has creditable coverage provided by an entity 

that is not required to provide a certificate of the coverage pursuant 

to paragraph (a) of this section;

    (iii) The individual has an urgent medical condition that 

necessitates a determination before the individual can deliver a 

certificate to the plan; or

    (iv) The individual lost a certificate that the individual had 

previously received and is unable to obtain another certificate.

    (3) Evidence of creditable coverage--(i) Consideration of evidence--

(A) A plan or issuer is required to take into account all information 

that it obtains or that is presented on behalf of an individual to make 

a determination, based on the relevant facts and circumstances, whether 

an individual has creditable coverage. A plan or issuer shall treat the 

individual as having furnished a certificate under paragraph (a) of this 

section if--

    (1) The individual attests to the period of creditable coverage;

    (2) The individual also presents relevant corroborating evidence of 

some creditable coverage during the period; and

    (3) The individual cooperates with the plan's or issuer's efforts to 

verify the individual's coverage.

    (B) For purposes of this paragraph (c)(3)(i), cooperation includes 

providing (upon the plan's or issuer's request) a written authorization 

for the plan or issuer to request a certificate on behalf of the 

individual, and cooperating in efforts to determine the validity of the 

corroborating evidence and the dates of creditable coverage. While a 

plan or issuer may refuse to credit coverage where the individual fails 

to cooperate with the plan's or issuer's efforts to verify coverage, the 

plan or issuer may not consider an individual's inability to obtain a 

certificate to be evidence of the absence of creditable coverage.

    (ii) Documents. Documents that corroborate creditable coverage (and 

waiting or affiliation periods) include explanations of benefits (EOBs) 

or other correspondence from a plan or issuer indicating coverage, pay 

stubs showing a payroll deduction for health coverage, a health 

insurance identification card, a certificate of coverage under a group 

health policy, records from medical care providers indicating health 

coverage, third party statements verifying periods of coverage, and any 

other relevant documents that evidence periods of health coverage.

    (iii) Other evidence. Creditable coverage (and waiting or 

affiliation periods) may also be corroborated through means other than 

documentation, such as by a telephone call from the plan or provider to 

a third party verifying creditable coverage.

    (iv) Example. The rules of this paragraph (c)(3) are illustrated by 

the following example:



    Example. (i) Facts. Individual F terminates employment with Employer 

W and, a month later, is hired by Employer X. X's group health plan 

imposes a preexisting condition exclusion of 12 months on new enrollees 

under the plan and uses the standard method of determining creditable 

coverage. F fails to receive a certificate of prior coverage from the 

self-insured group health plan maintained by F's prior employer, W, and 

requests a certificate. However, F (and X's plan, on F's behalf and with 

F's cooperation) is unable to obtain a certificate from W's plan. F 

attests that, to the best of F's knowledge, F had at least 12 months of 

continuous coverage under W's plan, and that the coverage ended no 

earlier than F's termination



[[Page 700]]



of employment from W. In addition, F presents evidence of coverage, such 

as an explanation of benefits for a claim that was made during the 

relevant period.

    (ii) Conclusion. In this Example, based solely on these facts, F has 

demonstrated creditable coverage for the 12 months of coverage under W's 

plan in the same manner as if F had presented a written certificate of 

creditable coverage.



    (4) Demonstrating categories of creditable coverage. Procedures 

similar to those described in this paragraph (c) apply in order to 

determine the duration of an individual's creditable coverage with 

respect to any category under paragraph (b) of this section (relating to 

determining creditable coverage under the alternative method).

    (5) Demonstrating dependent status. If, in the course of providing 

evidence (including a certificate) of creditable coverage, an individual 

is required to demonstrate dependent status, the group health plan or 

issuer is required to treat the individual as having furnished a 

certificate showing the dependent status if the individual attests to 

such dependency and the period of such status and the individual 

cooperates with the plan's or issuer's efforts to verify the dependent 

status.



[69 FR 78763, Dec. 30, 2004]