33 o Covered employee becoming entitled to Medicare. o Divorce or legal separation of the covered employee. o Death of the covered employee. • Qualifying Events for Dependent Children o Loss of dependent child status under the plan rules. o Voluntary or involuntary termination of the covered employee's employment for any reason other than gross misconduct. o Reduction in the hours worked by the covered employee below plan eligibility requirements. o Covered employee becoming entitled to Medicare. o Divorce or legal separation of the covered employee. o Death of the covered employee A Qualified Beneficiary (or a third party on behalf of the Qualified Beneficiary) must complete and return the required COBRA election enrollment materials within a maximum of sixty (60) days from the later of: a. loss of coverage; or b. the date the Plan Administrator sends notice of eligibility for COBRA Continuation Coverage. The Employer shall, in the event of a Qualifying Event that is either a Termination of Employment (other than for gross misconduct) or a reduction of hours, notify the Plan Administrator (or its designee) within thirty (30) days of the later of the date of the Qualifying Event or the date tha t coverage under the Plan ends. Such notice shall be given in a form and manner as determined by the Plan Administrator, in its sole discretion, in compliance with applicable law. The Plan Administrator shall then notify the Covered Employee and all covered Dependents of their right to elect COBRA Continuation Coverage within fourteen (14) days of such notice from the Employer. Failure to enroll for COBRA Continuation Coverage during this maximum sixty (60) day period will terminate all rights to COBRA Continuation Coverage under this Plan and such right to COBRA Continuation Coverage shall not be reinstated. A separate election as to what health coverage, if any, is desired may be made by or on behalf of each Qualified Beneficiary. However, an affirmative election of COBRA Continuation Cov erage by a Covered Employee or their Spouse shall be deemed to be an election for that Covered Employee’s Qualifying Dependents who would otherwise lose coverage under the Plan , unless the election specifically provides to the contrary. Elections for COBRA Continuation Coverage may be made by the Qualified Beneficiary or on their behalf by a third party (including a third party that is not a Qualified Beneficiary). In the event the Plan Administrator determines that a Covered Employee, Qualified Dependent or Qualified Beneficiary who has furnished a notice of Qualifying Event, second Qualifying Event or disability determination is not entitled to COBRA Continuation Coverage, the Plan Administrator shall provide a notice of unavailability of COBRA Continuation Coverage to such affected individual in accordance with 29 CFR Part 2590.606 - 4(c).