Jun
29
The Consolidated Omnibus Budget Reconciliation Act (COBRA) of 1985 mandates that employers that have with 20 or more employees and offer health coverage continue to offer employees benefits when they quit, are laid off or fired or have their work hours reduced. It should be noted, however, that when the employee has been terminated for gross misconduct, an employer is not required to offer continuation of benefits. Additionally, benefits must be offered to the employee’s spouse and dependents. COBRA benefits apply to health care plans, medical spending accounts, dental plans, vision plans, prescription drug plans, etc. Benefits may continue for up to 18, 24, 29 or 36 months, depending on the cause for the loss of benefits.
Legal Reports
COBRA: A Plan Administrator’s Roadmap for Compliance with COBRA Notice Rules
Articles
Sending COBRA off to the Experts
COBRA Coverage Expansion: HR Action Steps to Take Now
COBRA: Avoid ‘Stupid COBRA Tricks’
Claiming the New COBRA Premium Credit on Payroll Tax Forms
White Papers
COBRA: Answers to the Most Commonly Asked Questions
COBRA Changes Floated in Economic Stimulus Legislation (HR News, Februray 2009)
Webcast
CHIPRA and COBRA: New Rules for Employers
Policy
COBRA Policy
Forms
COBRA: Checklist for Administration
COBRA: Checklist for Special Election
Period and Premium Subsidy under
American Recovery and Reinvestment Act (ARRA)
COBRA: Checklist for Special Election Period and Premium Subsidy Under American Recovery and Reinvestment Act (ARRA)
COBRA: Model Election Form-English
COBRA: Model Election Form-Spanish
COBRA: Model Election Notice (Full)
COBRA: Model General Notice-English
COBRA: Model General Notice-Spanish
COBRA: Notice of Unavailability
COBRA: Premium Increase
COBRA: Supplemental Notice
COBRA: Termination of Coverage due to Expiration of Coverage Period
COBRA: Termination of Coverage due to Lack of Premium payment
COBRA: Termination of Coverage Notice
COBRA: Underpayment of Premiums Notice
HIPAA Description of Special Enrollment Rights
HIPAA Model Certificate
HIPAA Model for Categories of Benefits (Alternative Method)
HIPAA Privacy: Sample Business Associate Contract
USERRA Leave: Insurance Continuation Form Letter
Government Resources
U. S. Department of Labor: Continuation of Health Coverage—COBRA
IRS COBRA Answers for Employers
COBRA Premium Reduction Fact Sheet
COBRA Continuation Health Coverage FAQ’s for Employers
IRS Information on COBRA Premium Reduction
DOL Information Related to the American Recovery and Reinvestment Act of 2009
Publications
Available from SHRM Store
The COBRA Handbook
COBRA: Employer’s Guide to the Federal Health Insurance Continuation and Portability Rules
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- International Headlines – 24 February 2011
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