COBRA Resource Kit

Summary

This resource kit provides guidance for employer and union sponsors of group health plans and their advisors on compliance under the health continuation coverage provisions of the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). COBRA requires employers of 20 or more employees to provide to each qualified beneficiary (e.g., an employee, spouse, or dependent) who has a loss of coverage under a group health plan resulting from a qualifying event an opportunity to receive continued plan coverage for periods of 18 months or longer. Many employer plan sponsors outsource the COBRA continuation administration to third-party administrators, but the compliance obligation rests with the employer plan sponsor. This resource kit sets forth the detailed Practical Guidance practice notes, checklists, and templates that can be used when administering employer group health plans to comply with COBRA requirements.