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