Which statement is true about the coverage calculation for currently insured status?

The statement that involves reviewing the last 13 quarters before a significant life event is correct because currently insured status in the context of health insurance generally considers an individual's employment history and contributions over a specific period prior to such events. This typically includes various life events such as retirement, disability, or death. By reviewing the last 13 quarters, the calculation assesses whether the individual has accrued enough work credits within that timeframe, reflecting their employment and contribution pattern to social insurance programs.

Currently insured status requires a certain level of work credits, which are obtained based on quarters of coverage. The concept of evaluating quarters before a significant life event is designed to ensure that recent work history is taken into account, recognizing changes in employment status that might affect eligibility for benefits. This approach provides a fair assessment of an individual's contributions and ensures that benefits can be related closely to their recent employment situation.

This understanding highlights the significance of the most recent employment records in determining eligibility, which can directly impact access to various health insurance benefits and programs.