### Question
How is the "continuation coverage" defined?


### Answer
The term **continuation coverage** is defined in *26 U.S.C. § 4980B* as follows -

> coverage under the plan which meets the following requirements:


#### (A) Type of benefit coverage


The coverage must consist of coverage which, as of the time the coverage is being provided, is identical to the coverage provided under the plan to similarly situated beneficiaries under the plan with respect to whom a qualifying event has not occurred

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

