Pamela L. Sande, CCP
HR AT WORK, LLC
CEO
CEO
PAMELA SANDE is the President and CEO of HR AT WORK, LLC, a human resources (HR) consulting firm that helps companies achieve business success through
Quick Reference to COBRA Compliance is a guide for employee benefits professionals who administer the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), as amended. It provides information for administering COBRA in an easy-to-read format that allows the professional to find that information quickly when needed. Additionally, many of the chapters include job aids, charts, checklists, sample notices, worksheets, and flowcharts that are specifically designed to assist the benefits professional in COBRA administration.
Note: Online subscriptions are for three-month periods.
INTRODUCTION
CHAPTER 1 OVERVIEW
§1.01 COBRA
§1.02 COBRA Regulations
Exhibit 1-1 Legislative Summary Chart
CHAPTER 2 COVERED EMPLOYERS AND PLANS
§2.01 Covered Employers
§2.02 Exempt Employers
Exhibit 2-1 Job Aid for Determining Exempt Employers Under COBRA
§2.03 Group Health Plans
§2.04 Separate Plans
CHAPTER 3 ELIGIBILITY FOR COBRA COVERAGE
§3.01 Qualified Beneficiaries
§3.02 Qualifying Events
Exhibit 3-1 Job Aid for Determining COBRA Eligibility
CHAPTER 4 ELECTIONS
§4.01 General Rules
§4.02 Who Can Elect Coverage
§4.03 Waivers
§4.04 Coverage During the Election Period
CHAPTER 5 COBRA CONTINUATION COVERAGE
§5.01 Introduction
§5.02 Plan Deductibles
§5.03 Coverage Changes
§5.04 Conversion Coverage
CHAPTER 6 TERMINATION OF COBRA COVERAGE
§6.01 Introduction
Exhibit 6-1 Job Aid for Determining a Qualified Beneficiary's Maximum Coverage
Period
Exhibit 6-2 Job Aid for Measuring a Qualified Beneficiary's Maximum Coverage
Period
§6.02 When a Qualified Beneficiary's COBRA Coverage Can Be Terminated
Exhibit 6-3 Job Aid for Terminating COBRA Coverage
CHAPTER 7 COBRA COMPLIANCE AND ADMINISTRATION
§7.01 Computing the Applicable Premium
§7.02 Premium Payments Administration Requirements
§7.03 Notice Requirements
Exhibit 7-1 Job Aid for COBRA Notice Requirements
§7.04 General Notice
Exhibit 7-2 Model General Notice
§7.05 Election Notice
Exhibit 7-3 Model Election Notice
§7.06 Recordkeeping
Exhibit 7-4 Recordkeeping Checklist
§7.07 Compliance
Exhibit 7-5 Compliance Checklist
§7.08 COBRA Premium Assistance
Exhibit 7-6 Model ARP General Notice and COBRA Continuation Coverage Election
Notice
Exhibit 7-7 Model COBRA Continuation Coverage Notice in Connection with
Extended Election Periods
Exhibit 7-8 Model Alternative Notice of ARP Continuation Coverage Election Notice
Exhibit 7-9 Notice of Expiration of Period of Premium Assistance
Exhibit 7-10 Premium Assistance for COBRA Benefits
Exhibit 7-11 Summary of the COBRA Premium Assistance Provisions Under the
American Rescue Plan Act of 2021
CHAPTER 8 PENALTIES FOR NONCOMPLIANCE
§8.01 In General
§8.02 IRS Penalties: Liable Parties
§8.03 IRS Penalties: Corrections and Waivers
§8.04 IRS Penalties: Minimum and Maximum Amounts
CHAPTER 9 BUSINESS REORGANIZATIONS
§9.01 Definitions
§9.02 COBRA Responsibility
CHAPTER 10 COBRA AND OTHER LAWS
§10.01 In General
§10.02 HIPAA
Exhibit 10-1 Job Aid for Notice of Enrollment Rights; Model Description
Exhibit 10-2 Premium Assistance Under Medicaid and the Children's Health
Insurance Program (CHIP)
§10.03 Health FSAs
§10.04 FMLA
§10.05 USERRA
§10.06 HSAs and HRAs
§10.07 State Laws
Exhibit 10-3 Summary of State Continuation of Coverage Requirements
CHAPTER 11 SUMMARY OF COBRA COURT CASES
§11.01 Covered Employers
§11.02 Covered Plans
§11.03 Eligibility for COBRA Coverage
§11.04 Elections
§11.05 Premium Payments
§11.06 COBRA Administration
§11.07 Penalties for Noncompliance
§11.08 COBRA and Other Laws
CHAPTER 12 REGULATIONS, NOTICES, AND OTHER GOVERNMENT PUBLICATIONS
§12.01 DOL Opinion Letter 94-17A
§12.02 IRS Notice 94-103
§12.03 IRS Revenue Ruling 96-8
§12.04 Notice of Changes Under HIPAA
§12.05 IRS Notice 98-12
§12.06 1998 DOL Prop. Reg. §2520.102 (SPD Content Changes)
§12.07 1998 IRS Prop. Reg. §54.4980B (HIPAA Changes)
§12.08 1999 IRS Final Reg. §54.4980B
§12.09 1999 IRS Prop. Reg. §54.4980B
§12.10 1999 Corrections to IRS Final Reg. §54.4980B
§12.11 2001 IRS Final Reg. §54.4980B
§12.12 2004 DOL Final Regulations Part 2590
§12.13 IRS Revenue Ruling 2003-70
§12.14 USERRA Poster
§12.15 IRS Revenue Ruling 2004-22
§12.16 2007 IRS Proposed Regulations §1.125 (Cafeteria Plans)
§12.17 IRS Notice 2009-27
§12.18 DOL Technical Release 2013-02
§12.19 2014 DOL Proposed Regulations
§12.20 2016 FAQs
§12.21 Health Reimbursement Accounts, Final Rule
§12.22 FAQs About COBRA Model Notices
§12.23 Extension of COBRA Timeframes Due to COVID-19 Pandemic
§12.24 High Deductible Health Plans and Expenses Related to COVID-19
§12.25 COVID-19 FAQs for Participants and Beneficiaries
CHAPTER 13 FREQUENTLY ASKED QUESTIONS
§13.01 Covered Employers
§13.02 Covered Plans
§13.03 Eligibility for COBRA Coverage
§13.04 COBRA Continuation Coverage
§13.05 Elections
§13.06 Termination of COBRA Coverage
§13.07 COBRA Notices and Recordkeeping Requirements
§13.08 Business Reorganizations
§13.09 COBRA Premiums
§13.10 Penalties for Noncompliance
§13.11 COBRA and Other Laws
§13.12 The ACA
§13.13 Association Health Plans
CHAPTER 14 OTHER MAJOR HEALTH CARE LAWS
§14.01 In General
§14.02 Health Insurance Portability and Accountability Act
§14.03 Mental Health Parity Act
§14.04 Newborns' and Mothers' Health Protection Act
§14.05 Women's Health and Cancer Rights Act
§14.06 Children's Health Insurance Program Reauthorization Act
§14.07 Affordable Care Act
§14.08 Tax Reform Legislation
§14.09 Association Health Plans
§14.10 New Rule Expands Access to Health Insurance Coverage Through HRAs
§14.11 Additional Preventive Care Benefits Permitted Under HDHPs
NEED HELP FINDING THE RIGHT SOLUTION?
HAVE A QUESTION?
.png)
