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26 CFR 54.4980B-4 - Qualifying events. - Law.Cornell.Edu
(f) The qualifying event of a qualified beneficiary who is a child born to or placed for adoption with a covered employee during a period of COBRA continuation
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Qualifying period definition
Qualifying period definition. Normally, the first four of the last five completed calendar quarters or, if that does not get you to the required 820 hours,
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Application for Extension of Time To File U.S. Income Tax
The beginning date of the qualifying period is the first full (24 hour) day in the foreign country, usually the day after the arrival date shown on line 4a
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