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Quick Reference to COBRA Compliance, 2018 Edition

By Pamela L. Sande , Joan Vigliotta
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Book - Softcover
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Book - Softcover

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Overview

Quick Reference to COBRA Compliance provides information for administering COBRA in an easy-to-read format that allows the professional to find that information quickly when needed. Additionally, many of the chapters include Job Aids; charts, checklists, sample notices, worksheets, and flowcharts that are specifically designed to assist the benefits professional in COBRA Administration.

Quick Reference to COBRA Compliance, 2018 Edition has been updated to include:

  • A discussion of the January 6, 2016 final rule published by the Department of Health and Human Services (DHHS) providing states more flexibility to give limited information to the National Instant Criminal Background Check System (NICS) about individuals who have been involuntarily committed to a mental institution
  • An updated chapter on the termination of COBRA coverage that incorporates changes to the Affordable Care Act (ACA) and clarifies that, based on the terms of a Plan, an individual’s COBRA coverage may be terminated under the same circumstances applicable to non-COBRA beneficiaries, for example, fraud
  • An enhanced chapter that includes changes to notice requirements based on the Proposed Rules published by the Department of Labor (DOL) on May 7, 2014
  • The addition of a copy of the DOL Proposed Rules published on May 7, 2014 in the Federal Register
  • Updated information on health savings account (HSA) limits for 2016 and enhanced information on the Health Insurance Portability and Accountability Act (HIPAA) by the addition of details on special enrollment rights

Previous Edition: Quick Reference to COBRA Compliance, 2016-2017 Edition, ISBN 9781454872832

Last Updated 01/08/2018
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781454883807
SKU 10046535-0002
Table of Contents

1. OVERVIEW

  • COBRA
  • COBRA Regulations
  • Exhibit 1 Legislative Summary Chart

2. COVERED EMPLOYERS

  • General Information
  • Exempt Employers
  • Exhibit 1 Job Aid for Determining Exempt Employers Under COBRA

3. COVERED PLANS

  • Group Health Plans
  • Separate Plans

4. ELIGIBILITY FOR COBRA COVERAGE

  • Qualified Beneficiaries
  • Qualifying Events
  • Exhibit 1 Job Aid for Determining COBRA Eligibility

5. COBRA CONTINUATION COVERAGE

  • General Rules
  • Plan Deductibles
  • Coverage Changes
  • Conversion Coverage

6. ELECTIONS

  • General Rules
  • Who Can Elect Coverage
  • Waivers
  • Coverage During the Election Period

7. TERMINATION OF COBRA COVERAGE

  • Maximum Coverage Period
  • Exhibit 1 Job Aid for Determining a Qualified Beneficiary's Maximum Coverage Period
  • Exhibit 2 Job Aid for Measuring a Qualified Beneficiary's Maximum Coverage Period
  • When a Qualified Beneficiary's COBRA Coverage Can Be Terminated
  • Exhibit 3 Job Aid for Terminating COBRA Coverage

8. COBRA PREMIUMS

  • Computing the Applicable Premium
  • Timing of Payments

9. COBRA ADMINISTRATION

  • Notice Requirements
  • Exhibit 1 Job Aid for COBRA Notice Requirements
  • General Notice
  • Exhibit 2 Model General Notice
  • Election Notice
  • Exhibit 3 Model Election Notice
  • Recordkeeping
  • Exhibit 4 Job Aid for Recordkeeping Checklist

10. BUSINESS REORGANIZATIONS

  • Definitions
  • COBRA Responsibility

11. PENALTIES FOR NONCOMPLIANCE

  • In General
  • IRS Penalties: Liable Parties
  • IRS Penalties: Corrections and Waivers
  • IRS Penalties: Minimum and Maximum Amounts

12. COBRA AND OTHER LAWS

  • HIPAA
  • Health FSAs
  • FMLA
  • USERRA
  • Trade Act of 2002
  • HSAs and HRAs
  • State Laws

13. OTHER MAJOR HEALTH CARE LAWS

  • Health Insurance Portability and Accountability Act
  • Mental Health Parity Act
  • Newborns’ and Mothers’ Health Protection Act
  • Women's Health and Cancer Rights Act
  • Children's Health Insurance Program Reauthorization Act
  • National Health Care Reform

14. SUMMARY OF COBRA COURT CASES

  • Small Employer Plans
  • Multiemployer Plans
  • Successor Employers
  • Indian Tribes
  • Dependents
  • Individuals with Special Enrollment Rights
  • Disability Insurance
  • Life Insurance and Accidental Death Insurance
  • Union Plans
  • COBRA and Purchase of Health Insurance
  • Gross Misconduct
  • Social Security Determination
  • Divorce and Legal Separation
  • Dependent Status
  • Loss of Coverage
  • Independent Contractors
  • Notice
  • 60-Day Election Period
  • Notice
  • Shortened COBRA Period
  • Nonpayment of Premiums
  • COBRA Violationsalso ERISA Violations
  • Noncompliance Penalties

15. REGULATIONS, NOTICES, AND OTHER GOVERNMENT PUBLICATIONS

  • DOL Opinion Letter 94-17A
  • IRS Notice 94-103
  • IRS Revenue Ruling 96-8
  • Notice of Changes Under HIPAA
  • IRS Notice 98-12
  • 1998 DOL Prop. Reg. § 2520.102 (SPD Content Changes)
  • 1998 IRS Prop. Reg. § 54.4980B (HIPAA Changes)
  • 1999 IRS Final Reg. § 54.4980B
  • 1999 IRS Prop. Reg. § 54.4980B
  • 1999 Corrections to IRS Final Reg. § 54.4980B
  • 2001 IRS Final Reg. § 54.4980B
  • 2004 DOL Final Regulations Part 2590
  • IRS Revenue Ruling 2003-70
  • USERRA Poster
  • IRS Revenue Ruling 2004-22
  • 2007 IRS Proposed Regulations § 1.125 (Cafeteria Plans)
  • IRS Notice 2009-27

16. FREQUENTLY ASKED QUESTIONS

  • Covered Employers
  • Covered Plans
  • Eligibility for COBRA Coverage
  • COBRA Continuation Coverage
  • Elections
  • Termination of COBRA Coverage
  • COBRA Notices and Recordkeeping Requirements
  • Business Reorganizations
  • COBRA Premiums
  • Penalties for Noncompliance
  • COBRA and Other Laws

17. COMPLIANCE CHECKLISTS

  • COBRA Compliance Checklist
  • Life Events Compliance Checklist

 

 

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