Definition— In this section, the term COBRA continuation coverage means continuation coverage provided pursuant to part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (
29 U.S.C. 1161 et seq.) (other than under section 609 of such Act), title XXII of the Public Health Service Act (
42 U.S.C. 300bb–1 et seq.),
section 4980B of the Internal Revenue Code of 1986 (other than subsection (f)(1) of such section insofar as it relates to pediatric vaccines), or section 8905a of title 5, United States Code, or under a State program that provides comparable continuation coverage. Such term does not include coverage under a health flexible spending arrangement under a cafeteria plan within the meaning of
section 125 of the Internal Revenue Code of 1986.