B. A small employer shall notify the enrollee in writing of the enrollee's qualifying event and right to continue the enrollee's and any qualified dependent's coverage within thirty days after the qualifying event. A written communication or a notice postmarked within forty-four days after a qualifying event mailed by the employer to the enrollee's last known address satisfies this notice requirement. Notice to the enrollee constitutes notice to any qualified dependent unless the employer knows there is a qualified dependent who does not live at the same address and knows the dependent's address, in which case a separate notice shall be sent to the qualified dependent. The notice shall inform the enrollee and any qualified dependent of the following information:

1. 1. The enrollee's and any qualified dependent's right to continue coverage at the full cost of the coverage, which includes the employer's contribution and the enrollee's contribution and an administrative fee for the employer that may not exceed five percent of the premium.
2. 2. The amount of the full cost of the coverage, stated separately for the enrollee and qualified dependent.
3. 3. The process and deadline for the enrollee to elect continuation coverage for the enrollee and any qualified dependent.
4. 4. The date and time by which the enrollee must submit the initial and ongoing payments to the employer to continue coverage.
5. 5. The loss of continuation coverage if the enrollee fails to pay the premium and administrative fee in a timely manner.

H. Continuation coverage ends on the earliest of the following:

1. 1. Eighteen months after the date the continuation coverage begins.
2. 2. The date on which coverage ceases under the health benefits plan due to the enrollee's failure to timely pay the premium and administrative fee.
3. 3. The date on which the enrollee or a qualified dependent becomes eligible for medicare or medicaid or obtains any other health care coverage, with respect only to that person.
4. 4. The date on which the employer terminates coverage under the health benefits plan for all employees. If the employer terminates coverage under the health benefits plan for all employees and replaces the plan with coverage under another plan, the enrollee and any qualified dependents who have continuation coverage have the right to become covered under the new plan for the balance of the period that the enrollee or qualified dependent could have remained covered under the continuation coverage.
5. 5. As to a dependent child of the enrollee, the date the dependent child would otherwise lose coverage under the terms of the health benefits plan due to attaining a certain age.

L. If an enrollee is in the military reserve or national guard and is called to active duty, the following events are qualifying events distinct from the qualifying event that may have occurred when the enrollee was called to active duty:

1. 1. The enrollee dies during the period of active duty.
2. 2. A divorce or legal separation of the enrollee from the enrollee's spouse occurs.
3. 3. A dependent child ceases to be a dependent child under the requirements of the employer's health benefits plan.

N. For the purposes of this section:

1. 1. "Enrollee" means an employee who is covered under an employer's health benefits plan for at least three months before a qualifying event.
2. 2. "Qualified dependent" means a person who is covered under an enrollee's health benefits plan immediately before a qualifying event and who is the spouse or dependent child of the enrollee.

3. 3. "Qualifying event" means the date coverage ends due to:

   1. (a) Voluntary or involuntary termination of employment for a reason other than gross misconduct or reduction of hours required to qualify for health benefits under the employer's health benefits plan.
   2. (b) Divorce or separation from the enrollee.
   3. (c) Death of the enrollee.
   4. (d) The enrollee becoming eligible for medicare.
   5. (e) A dependent child ceasing to be a dependent child under the generally applicable requirements of the employer's health benefits plan.
   6. (f) A retired enrollee or the spouse or dependent child of a retiree losing coverage within one year before or after commencement of a bankruptcy proceeding under title XI of the United States Code by the employer from whose employment the retired enrollee retired.
4. 4. "Small employer" means an employer that employs an average of at least one but fewer than twenty eligible employees during the preceding calendar year.