Quick Reference to COBRA Compliance, 2012-2013 Edition

Quick Reference to COBRA Compliance is a guide for employee benefits professionals who administer the Consolidated Omnibus Reconciliation Act of 1985 (COBRA), as amended. It 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.

The 2012/2013 Edition has been revised significantly…This edition includes the following:

• Updated and reorganized chapter on significant COBRA court cases, including analysis and summaries
• Updated HIPAA information to include information on the HITECH Act and regulations issued on exchanges
• Updated limits on HRAs and HDHPs
• And more

• 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