Focus on . . . COBRA Continuation Coverage Requirements for Group Health Plans (Part II)
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 7, No. 2, p. 47, Winter 2000
In February 1999 the IRS issued final and proposed regulations providing guidance on COBRA continuation coverage. Part I of this article, in the previous issue of this journal, provided background information on COBRA and discussed key definitions and special rules found in the final and proposed regulations. Part II continues this discussion.
Number of Pages in PDF File: 8
Keywords: COBRA, Internal Revenue Service (IRS)
Date posted: August 26, 2009 ; Last revised: September 8, 2009