COBRA Requirements | Who’s required to comply and what are the requisite COBRA plans?

COBRA Requirements | Cobra by RussBowling

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Which Employers Are Required to Comply With COBRA?

Employers (including corporations, partnerships, tax-exempt organizations and state and local governments) who maintain group health plans and regularly employ 20 or more full and part- time employees are required to comply with federal COBRA law.172 Certain small employer plans, certain church plans, and federal government plans are not subject to COBRA.173

What Plans Are Required Under COBRA?

Group health plans subject to COBRA may include medical insurance arrangements, HMOs, self-insured medical reimbursement plans, dental plans, vision plans, prescription drug plans, employee assistance plans, health reimbursement arrangements and health flexible spending arrangements, among others.174

Generally, life insurance plans and health savings accounts are not subject to federal COBRA.

CREDITS: This is an excerpt from An Employer’s Guide to Employment Issues in Minnesota, provided by the Minnesota Department of Employment and Economic Development & Linquist & Vennum P.L.L.P., Tenth Edition, 2009. Copies are available without charge from the Minnesota Department of Employment and Economic Development, Small Business Assistance Office.

This post is also part of a series of posts covering the Continuation of Group Health and Life Insurance Coverage Law (COBRA). This information is not legal advice. You should consult with an experienced employment attorney before dealing with COBRA-related employment issues.

172 29 U.S.C. § 1161(b); 42 U.S.C. §300bb-1(b)(1); See 26 U.S.C. § 4980B(d)(1).
173 See 26 U.S.C. § 4980B(d).
174 Treas. Reg. § 54.4980B-2, Q/A-1(a), Q/A-8.

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