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Chapter 68. Additions To The Tax, Additional Amounts, And Assessable Penalties. Subchapter B. Assessable Penalties. Part I. General Provisions. Penalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance.   

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(a) In general. Any person required to notify a group health plan under section 3002(a)(2)(C)) of the Health Insurance Assistance for the Unemployed Act of 2009 who fails to make such a notification at such time and in such manner as the Secretary of Labor may require shall pay a penalty of 110 percent of the premium reduction provided under such section after termination of eligibility under such subsection.

(b) Reasonable cause exception. No penalty shall be imposed under subsection (a) with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect.

[Amended by P.L. 111-5]