; and (B) such qualified beneficiary elects such coverage. (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 if such election were so in effect; or (ii) an individual who elected COBRA continuation coverage on or after the first date of the emergency period described in section 1135(g)(1)(B) of the Social Security Act ( 42 U.S.C. 1320b–5(g)(1)(B) ) and disenrolled from such coverage before the date of the enactment of this Act; such individual may elect the COBRA continuation coverage under the COBRA continuation coverage provisions containing such sections during the period beginning on the date of the enactment of this Act and ending 60 days after the date on which the notification required under paragraph (7)(C) is provided to such individual. (B) Commencement of coverage; no reach-back Any COBRA continuation coverage elected by a qualified beneficiary during an extended election period under subparagraph (A)— (i) shall commence with the first period of coverage beginning on or after the date of the enactment of this Act