; and (ii) elects such coverage; or (B) any covered employee that is in a furlough period that remains eligible for coverage under a group health plan offered by the employer of such covered employee. (4) Extension of election period and effect on coverage (A) In general For purposes of applying section 605(a) of the Employee Retirement Income Security Act of 1974, section 4980B(f)(5)(A) of the Internal Revenue Code of 1986, section 2205(a) of the Public Health Service Act, and section 8905a(c)(2) of title 5, United States Code, in the case of— (i) an individual who does not have an election of COBRA continuation coverage in effect on the date of the enactment of this Act but who would be an assistance eligible individual described in paragraph (3)(A) if such election were so in effect