COBRA Law and Compliance Guide

Table of Contents

Chapter 1 - Background 
§ 1.01 Background and History of the Consolidated Omnibus Budget Reciliation Act of 1985
Chapter 2 - Plans Subject to COBRA Final
§ 2.01 Statutes and Regulations Regarding COBRA Continuation of Coverage Requirements
§ 2.02 Internal Revenue Code Requirements
§ 2.03 Employee Retirement Income Security Act
§ 2.04 Public Health Service Act Provisions Regarding COBRA
§ 2.05 Examples of Benefits Generally Subject to COBRA
§2.06 Examples of Benefits Generally Not Subject to COBRA
§2.07 Quick Reference Chart for Benefits Subject to COBRA
§ 2.08 Retiree Group Health Plans
§ 2.09 Cafeteria Plans
§ 2.10 Employers Subject to COBRA
Chapter 3 - Entitlement to COBRA Continuation Coverage 
§ 3.01 Qualified Beneficiaries Generally 
§ 3.02 Specific Qualified Beneficiaries 
§ 3.03 Required Coverage for Qualified Beneficiaries
§ 3.04 Required Coverage Quick Reference Chart 

Chapter 4 - Qualifying Events 
§ 4.01 Qualifying Events Generally 
§ 4.02 Specific Qualifying Events
§ 4.03 Qualifying Event Quick Reference Chart
Chapter 5 - Duration of COBRA Continuation Coverage 
§ 5.01 Maximum Coverage Period
§ 5.02 Early Termination Events Generally
§ 5.03 Specific Early Termination Events 
§ 5.04 Extensions and Second Qualifying Events Generally
§ 5.05 Specific Extensions and Second Qualifying Events
Chapter 6 - Applicable Premium Final
§ 6.01 Introduction to the Applicable Premium
§ 6.02 Similarly Situated Beneficiaries
§ 6.03 Disability Extension and Second Qualifying Event
§ 6.04 General Calculation of the Applicable Premium
Chapter 7 - Notices 
§ 7.01 Categories of COBRA Notices 
§ 7.02 COBRA General Notice
§7.03 COBRA Qualifying Event Notice Requirements for Employers
§7.04 COBRA Qualifying Event Notice Requirements for Covered Employees and Qualified Beneficiaries
§7.05 COBRA Notice Requirements for Plan Administrators
§7.06 COBRA Election Notice Content Checklist
§7.07 COBRA Notice Quick Reference Chart
§7.08 Model DOL Notices Generally
§7.09 Model COBRA General Notice
§7.10 Model COBRA Election Notice

Chapter 8 – Elections
§ 8.01 Elections Generally
Chapter 9 - Premium Deadlines
§ 9.01 Overview of Premium Amount
§ 9.02 Overview of Premium Deadlines
§ 9.03 Initial Premium Payment
§ 9.04 Subsequent Premium Payments
§ 9.05 Coverage During the Grace Period
§ 9.06 Coverage Inquiry by Provider
§ 9.07. Payment Less Than the Full Premium
§ 9.08 Notice of Termination
Chapter 10 - Coverage During Election Period
§ 10.01 Duration of Election Period 
§ 10.02 Initial Payment Period
§ 10.03 When COBRA Continuation Coverage Begins
§ 10.04 Waivers and Waiver Revocations
Chapter 11 - Day-to-Day Administration
§ 11.01 Which Plans Are Subject to COBRA
§ 11.02 Employer Administration vs. COBRA Administrator
§ 11.03 The Applicable Premium and ERISA Trust Requirement
§ 11.04 Providing COBRA Notices
§ 11.05 Coverage in Lieu of COBRA
§ 11.06 Correcting Mistakes in COBRA Administration 
§ 11.07 CHECKLIST: COBRA Audit Checklist
§ 11.08 CHECKLIST: COBRA Administration Checklist
Chapter 12 - Coordination of Benefits
§ 12.01 Coordination with Other Group Health Plan Coverage
§12.02 Coordination with Medicare 
§12.03 Coordination with Other Federal Laws
Chapter 13 – Medicare
§ 13.01 Medicare Generally
§ 13.02 Meaning of Medicare Entitlement
§ 13.03 How Medicare Entitlement Impacts COBRA
§ 13.04 CHART: Impact of Employee’s Entitlement to Medicare on COBRA
§ 13.05 CHART: Impact of Spouse or Dependent Child’s Entitlement to Medicare on COBRA
Chapter 14 - COBRA and HRAs
§ 14.01 Health Reimbursement Arrangements Generally
§ 14.02 Types of HRAs
§ 14.03 Application of COBRA to HRAs
§ 14.04 Application of COBRA’s Rules to HRAs
Chapter 15 - COBRA and FSAs
§ 15.01 COBRA and Flexible Spending Arrangements (FSAs)
Chapter 16 - MA Transactions and Employer Withdrawal from Multiemployer Plans
§ 16.01 COBRA and Corporate Transactions
§ 16.02 Withdrawal from Multiemployer Plans

Chapter 17 - State Continuation of Coverage
§ 17.01 State Continuation Coverage
Chapter 18 - Making Changes to COBRA Coverage Open Enrollment
§ 18.01 COBRA Continuation Coverage
§ 18.02 Opportunities to Change COBRA Coverage During the Coverage Period
§ 18.03 COBRA and Special Enrollment Rights
Chapter 19 – Interaction Between COBRA and FMLA
§ 19.01 FMLA
§ 19.02 FMLA and COBRA

Chapter 20 - Penalties and Enforcement
§ 20.01 COBRA Application
§ 20.02 Penalties and Enforcement Authority
§ 20.03 Code Failures
Chapter 21 – COBRA Litigation
§ 21.01 COBRA Litigation Background
§ 21.02 Cases Involving an Alleged Failure to Provide a COBRA Notice
§ 21.03 Pleading Standards in COBRA Notice Cases
§ 21.04 Cases Involving Alleged Defects in COBRA Notices