### Question
Can you define what nonelecting TAA-eligible individual means?


### Answer
**Nonelecting TAA-eligible individual** is defined as the following in *26 U.S.C. § 4980B*:

> a TAA-eligible individual who has a TAA-related loss of coverage and did not elect continuation coverage under this subsection during the TAA-related election period

#### Citation:
  - *26 U.S.C. § 4980B*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

