If a qualified beneficiary who is a covered spouse or covered dependent child experiences another qualifying event during the first 18 months of  COBRA coverage (because of the covered employee’s termination of employment or reduction in hours of the covered employee’s employment) or  during an 11-month disability extension period (see “Disability Extension of COBRA Coverage” [above]), this qualified beneficiary receiving  COBRA coverage may receive up to 18 additional months of COBRA coverage (for a total of 36 months), if notice of the second qualifying event is  provided in accordance with WageWorks' notice procedures (see “Notice Procedures for Qualified Beneficiaries” [below]) This extension may be available to the covered spouse and any covered dependent children receiving COBRA coverage if the employee/former  employee dies, becomes entitled to Medicare benefits (under Part A, Part B, or both), or gets divorced or legally separated, or if the covered  dependent child stops being eligible under the Plan as a “dependent child,” but only if the event would have caused the spouse or dependent child to  lose coverage under the Plan had the first qualifying event not occurred.  (A second event will be a “second qualifying event” for COBRA purposes  only to the extent that it would have caused the qualified beneficiary to lose coverage under the Plan had it been the initial qualifying event.) This second qualifying event extension is available only if you notify WageWorks according to WageWorks’ notice procedures (see “Notice  Procedures for Qualified Beneficiaries” below) of the second qualifying event within 60 days after the date of the second qualifying event occurs. If you do not follow WageWorks' notice procedures, then you will not be eligible for the extension of coverage.