qualified retiree
Defined in 1 place of the United States Code.
The term “qualified retiree” means any individual who—
(A) is receiving coverage by reason of being a retiree,
(B) has attained age 55, and
(C) is not entitled to benefits or eligible for enrollment under the Medicare program under title XVIII of the Social Security Act.
Source
- 2010–present26 U.S.C. § 4980IInternal Revenue Code · Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119] · for purposes of this section