Topics include: what employers and plans are subject to COBRA; what triggers the obligation to offer COBRA; who must be offered COBRA; what type of coverage must be offered; how long does COBRA last; electing COBRA; COBRA paperwork; and much more. Also included are sample documents and EBIA Weekly on Checkpoint (including archives).

Written and edited by experienced employee benefits attorneys, EBIA COBRA: The Developing Law provides you with guidance on:

• Offering COBRA. We cover all the basics and more, including: Who is a qualified beneficiary? Should coverage be provided to domestic partners and their children? What type of coverage must be offered? How is the COBRA premium calculated? What if a COBRA payment is late?
• COBRA and Health FSAs and HRAs. The materials address when and how COBRA must be offered under a health FSA or an HRA, including details on how COBRA works when a health FSA is entitled to take advantage of the special limited COBRA obligation and when COBRA premiums can be paid through a health FSA.
• COBRA Initial Notice, the SPD, and Other Disclosure Issues. We explain the initial notice requirements (content, delivery methods, deadlines), the DOL’s model initial notice, and requirements for SPD language. Included are sample SPD language, the DOL’s model notice modified by EBIA to make it more suitable for employers and many more other sample documents.
• Notices From Qualified Beneficiaries; Required Procedures. Plans must have “reasonable procedures” for qualified beneficiaries to follow in giving notice of certain qualifying events like divorce, and the procedures must be disclosed to participants in the SPD and COBRA notices. Complete coverage of this requirement, with sample procedures and notices, is included.
• COBRA Election Notice and Notice of Unavailability. The election and unavailability notice requirements (content, delivery methods, deadlines), with expert EBIA analysis and examples. Coverage includes how to prove that the notices were sent.
• Notice of Termination of COBRA Coverage. The termination notice requirement, including when and to whom to provide the notice, are explained and a sample notice is included.
• Step-by-Step Compliance Guide. This section houses practical steps to successful COBRA administration—a “must read” for all COBRA administrators.
• Special Issues. EBIA’s materials specifically address the interaction of COBRA with other legal requirements, such as Medicare, HIPAA, State continuation laws, QMCSOs, USERRA, and the HCTC.
• Sample Documents. Many valuable sample documents are included.

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