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COBRA Handbook, 2019 Edition by Roberta Karen Chevlowe Proskauer Rose LLP ,Ira M. Golub Proskauer Rose LLP COBRA Handbook, 2019 Edition by Roberta Karen Chevlowe Proskauer Rose LLP ,Ira M. Golub Proskauer Rose LLP

COBRA Handbook, 2021 Edition

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Overview

COBRA Handbook provides health plan sponsors, administrators, service providers, fiduciaries, attorneys, and other benefits professionals with comprehensive, up-to-date coverage of the complex issues involved in complying with the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). In addition to detailed guidance and commentary, COBRA Handbook includes examples, model language, and references to relevant statutory, regulatory, and case law.

The 2021 Edition of COBRA Handbook includes updated case law and discussions regarding the following issues:

  • DOL and IRS guidance extending various COBRA deadlines due to the COVID-19 pandemic
  • COBRA's notification requirements, including the content of the required notices
  • Relief for COBRA violations
  • Which entities may be held liable for COBRA violations
  • “Standing” to bring a lawsuit for a COBRA violation
  • Preemption of state law claims premised on COBRA violations

Note: Online subscriptions are for three-month periods.

Previous Edition: COBRA Handbook, 2020 Edition ISBN 9781543810929

Pages 616
Last Updated 06/01/2021
Update Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781543824605
SKU 10083620-7777
Publish Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010073213
Table of Contents

Preface

Chapter 1 Overview

 

§1.01

COBRA

 

§1.02

Covered Group Health Plans

 

§1.03

Covered Employers

 

§1.04

Eligibility for COBRA Coverage

 

§1.05

What Is COBRA Coverage?

 

§1.06

Administration

 

§1.07

COBRA Premiums

 

§1.08

COBRA Enforcement, Penalties, and Remedies

 

§1.09

Multiemployer Group Health Plans

 

§1.10

Medicare and Its Relationship to COBRA

 

§1.11

COBRA Issues in Mergers and Acquisitions

 

§1.12

ERISA Preemption: State Continuation Coverage Laws and State Law Claims

 

§1.13

Coordination of COBRA and Other Health Benefits

Chapter 2 Covered Group Health Plans

 

§2.01

General Rule

 

§2.02

“Maintained” by an Employer or Employee Organization

 

§2.03

Definition of Group Health Plan

 

§2.04

Number of Group Health Plans

 

§2.05

Cafeteria Plans and Flexible Spending Accounts

 

§2.06

Health Reimbursement Arrangements and Health Savings Accounts

 

§2.07

Employee Assistance Programs

 

§2.08

Medical Savings Accounts

 

§2.09

Long-Term Care Plans

 

§2.10

Executive Physical Examination Programs

 

§2.11

Health Maintenance Organizations

 

§2.12

Self-Insured Plans

 

§2.13

Contributory and Noncontributory Plans

 

§2.14

Voluntary Employees' Beneficiary Associations

 

§2.15

Collectively Bargained Plans

 

§2.16

Multiemployer Plans

 

§2.17

Multiple-Employer Welfare Arrangements

Chapter 3 Covered Employers

 

§3.01

General Rule

 

§3.02

Who Is the Employer Responsible for Providing COBRA Coverage?

 

§3.03

Exempt Employers: Small Employers

 

§3.04

Exempt Employers: Government Employers

 

§3.05

Exempt Employers: Church Plans

Chapter 4 Eligibility for COBRA Coverage

 

§4.01

Introduction

 

§4.02

Who Is Eligible for COBRA Coverage?

 

§4.03

Which Events Trigger COBRA Eligibility?

 

§4.04

When Is Group Health Plan Coverage Lost?

Chapter 5 What Is COBRA Coverage?

 

§5.01

The Concept of Continuing Coverage Under COBRA

 

§5.02

What Level of Benefits Must Be Continued?

 

§5.03

Rights of Qualified Beneficiaries

 

§5.04

How Long COBRA Coverage Must Last

 

§5.05

Termination of COBRA Coverage Prior to the End of the Maximum Coverage Period

 

§5.06

Coverage During the COBRA Election Period and Premium Payment Grace Period

Chapter 6 Administration

 

§6.01

Required COBRA Notices

 

§6.02

Content of COBRA Notices

 

§6.03

When a Qualifying Event Occurs: Who Must Notify Whom?

 

§6.04

Providing COBRA Notices

 

§6.05

Receipt of COBRA Notice

 

§6.06

The Election Period

 

§6.07

Electing or Waiving COBRA Coverage

Chapter 7 COBRA Premiums

 

§7.01

Calculation of COBRA Premiums

 

§7.02

Timing and Method of Premium Payments

 

§7.03

Who Makes the Premium Payments?

 

§7.04

Erroneous Acceptance of COBRA Premium Payments

 

§7.05

COBRA Premium Payments Under the Trade Act of 2002

 

§7.06

The ARRA Premium Subsidy

Chapter 8 COBRA Enforcement, Penalties, and Remedies

 

§8.01

Overview of COBRA Remedies and Sanctions

 

§8.02

Division of Enforcement Authority

 

§8.03

Tax Penalty for COBRA Violations: Current Rule

 

§8.04

ERISA Penalty for Failure to Issue COBRA Notices

 

§8.05

Fiduciary Liability Under ERISA

 

§8.06

Civil and Criminal Liability Under ERISA

 

§8.07

Enforcement Actions Under ERISA

 

§8.08

COBRA Violations Under the Public Health Service Act

 

§8.09

Violations of the Continuation Coverage Provisions in the Uniformed Services Employment and Reemployment  Rights Act

Chapter 9 Multiemployer Group Health Plans

 

§9.01

What Constitutes a Multiemployer Plan?

 

§9.02

The Operation of Multiemployer Plans

 

§9.03

Which Entity Is Responsible for Providing Continuation Coverage Under a Multiemployer Plan When an Employer Ceases to Contribute to the Plan?

 

§9.04

Special COBRA Notice Rules for Multiemployer Group Health Plans

 

§9.05

Miscellaneous COBRA Rules Affecting Multiemployer Plans

 

§9.06

Application of COBRA Excise Tax Penalty Provisions to Multiemployer Plans

 

§9.07

Other Penalties Applicable to Multiemployer Plans

 

§9.08

Remedies

Chapter 10 Medicare and Its Relationship to COBRA

 

§10.01

What Is Medicare?

 

§10.02

What Does Entitled to Medicare Mean?

 

§10.03

Effect of Medicare (or Medicaid) Entitlement on Eligibility for COBRA Coverage

 

§10.04

Medicare Entitlement as a COBRA Qualifying Event

 

§10.05

Medicare Entitlement as a COBRA Terminating Event

 

§10.06

Coordination of COBRA Coverage and Medicare

Chapter 11 COBRA Issues in Mergers and Acquisitions

 

§11.01

In General

 

§11.02

Stock and Asset Transactions

 

§11.03

COBRA Provisions in Purchase Agreements

 

§11.04

Issues Created by the Final M&A Regulations

 

§11.05

Small-Employer Exception to COBRA

Chapter 12 ERISA Preemption: State Continuation  Coverage Laws and State Law Claims

 

§12.01

Federal and State Law

 

§12.02

What Is ERISA Preemption?

 

§12.03

Why Is ERISA Preemption Significant?

 

§12.04

Determining Whether a State Law Relates to ERISA Plans

 

§12.05

Determining Whether a State Law Is Exempt from Preemption Because It Regulates the Business of Insurance

 

§12.06

Determining Whether ERISA's Deemer Clause Causes a State Insurance Law to Be Preempted from Applying to  Self-Insured Plans

 

§12.07

Applicability of State Continuation Coverage Laws to  ERISA-Covered Plans

 

§12.08

Integrating State Law and COBRA Continuation Coverage Requirements

 

§12.09

ERISA Preemption of State-Law Claims Related to  COBRA Violations

Chapter 13 Coordination of COBRA Coverage and  Other Health Benefits

 

§13.01

General COB Principles

 

§13.02

How Do COB Rules Relate to COBRA Coverage?

 

§13.03

COB Model Regulation

 

§13.04

Coordination of Group Health Plan Coverage with Medicare

Appendix A Regulations

 

A-1

2004 DOL Final COBRA Regulations

 

A-2

2001 IRS Final COBRA Regulations

 

A-3

1999 IRS Final COBRA Regulations

Appendix B Model Notices

 

 

B-1

Model COBRA Continuation Coverage General Notice

 

B-2

Model COBRA Continuation Coverage Election Notice

Tables

Internal Revenue Code Sections

IRS Announcements, Notices, Revenue Rulings, Revenue Procedures, and Letter Rulings

Treasury Regulations Sections

ERISA Sections, Releases, and Advisory Opinion Letters

DOL Regulations and Advisory Opinion Letters

Relevant Statutory Provisions, Regulations, and Other Pronouncements

Table of Cases

COBRA Cases by Issue

Index

 

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