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 ARPA and 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
