Journal of Pension Benefits, Vol. 7, No. 2, p. 47, Winter 2000
8 Pages Posted: 26 Aug 2009 Last revised: 8 Sep 2009
Date Written: 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.
Keywords: COBRA, Internal Revenue Service (IRS)
Suggested Citation: Suggested Citation
Pratt, David A., Focus on . . . COBRA Continuation Coverage Requirements for Group Health Plans (Part II) (2000). Journal of Pension Benefits, Vol. 7, No. 2, p. 47, Winter 2000. Available at SSRN: https://ssrn.com/abstract=1461677