The term "QMCSO" means qualified medical child support order.

A qualified beneficiary is an individual who must in certain circumstances be offered COBRA coverage under a group health plan.  Generally, a qualified beneficiary includes a covered employee's spouse or dependent children who were covered under the group health plan on the day before a qualifying event, as well as a covered employee who was covered under the group health plan on the day before a qualifying event that is a termination of employment or reduction in hours.  The term also includes a child born to or adopted by a covered employee during a period of COBRA coverage.

Qualified benefits are the benefits that IRC Section 125(f) defines, which employers may offer under a cafeteria plan.

A QMCSO is a judgment, decree, or order (issued by a court or through a state administrative process) that requires a group health plan to provide coverage to a participant's child and meets other specific requirements.  A QMCSO may either be obtained under state domestic relations law or be initiated by a court or state administrative agency pursuant to applicable state law.  Plan administrators should develop procedures to determine whether an order submitted to a plan constitutes a QMCSO pursuant to OBRA 1993 and applicable state law.  A QMCSO typically requires the group health plan of a child's non-custodial parent to provide coverage to the child, even though the child may not meet the plan's definition of a dependent.

Qualified medical expenses are the expenses an account beneficiary or his or her spouse or dependents paid for medical care as defined in IRC Section 213(d).  Qualified medical expenses include the following: non-prescription drugs, over-the-counter drugs, and the costs to diagnose, cure, treat, or prevent disease.  However, account beneficiaries and dependents must not have coverage for qualified medical expenses under insurance or otherwise.

A qualifying event is a triggering event that causes an employee or an employee's dependent spouse or children to lose coverage under a group health plan and be eligible for continuation coverage under COBRA.

A quote is an offer to a current or prospective plan to underwrite risks and provide specified services at an estimated price.  Quotes may be subject to recalculation if additional information is provided.