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Text of Proposed HIPAA Portability Regulation Modifying Break in Coverage, Special Enrollment Period (PDF)
Internal Revenue Service [IRS]; Employee Benefits Security Administration [EBSA], U.S. Department of Labor; and Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services [HHS] 
[Official Guidance] Dec. 30, 2004
26 pages. Excerpt: Under the proposed rules, the beginning of the period that is used for determining whether a significant break in coverage has occurred (generally 63 days) is tolled in cases in which a certificate of creditable coverage is not provided on or before the day coverage ceases. In those cases, the significantbreak- in-coverage period is tolled until a certificate is provided but not beyond 44 days after the coverage ceases.
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