39 ii. a Covered Employee’s reduction in work hours resulting in a change of status such that the Covered Employee is no longer eligible to be a Covered Employee; iii. a Covered Employee’s divorce or legal separation; iv. a Qualified Dependent ceasing to qualify as a Dependent under the provisions of this Plan; v. a Covered Employee’s entitlement to benefits under Medicare; vi. the death of a Covered Employee; or vii. the failure of a Covered Employee to return from FMLA leave. Loss of coverage includes any increase in the premium or contribution that must be paid by the Covered Employee (or Spouse or Dependent) for coverage under the Plan that results from the occurrence of one of the events listed above in subsections (i) – (vii). The loss of coverage need not occur immediately after the event, so long as the loss of coverage occurs before the end of the maximum COBRA Continuation Coverage period. If coverage is reduced or eliminated in anticipation of an event, such reduction or elimination is disregarded in determining whether the event causes a loss of coverage. (j) “Similarly Situated Beneficiaries” means Employees or their Dependents, as applicable, who are Participants in this Plan .