The divorce is a qualifying event, and G elects COBRA continuation coverage, remarries during the period of COBRA continuation coverage, and G???s new spouse becomes covered under the plan. (See Q&A-5 in Sec. 54.4980B-5, paragraph (c) in Q&A-4 of Sec. 54.4980B-5, section 9801(f)(2), and Sec. 54.9801-6T(b).) G dies.