; (II) the premium for such different coverage does not exceed the premium for coverage in which the individual was enrolled at the time the qualifying event occurred; (III) the different coverage in which the individual elects to enroll is coverage that is also offered to the active employees of the employer at the time at which such election is made; and (IV) the different coverage is not— (aa) coverage that provides only dental, vision, counseling, or referral services (or a combination of such services); (bb) a flexible spending arrangement (as defined in section 106(c)(2) of the Internal Revenue Code of 1986)