HIPPA and COBRA

Human Resources Manager

In our COBRA notice (generated by computer) there is a section that states, "HIPPA allows individuals to pay for their COBRA premiums from withdrawls from an Individual Retirement Account (IRA)." Can anyone tell me the specific verbage from HIPPA? I am trying to get the details for an ex-EE, but cannot find that actual portion of the law. Thanks!

Peyton Irby MS

added by section 361 of HIPAA. also, see section 72(t)(2)(B) of the Internal Revenue Code.