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Focus on . . . COBRA Continuation Coverage Requirements for Group Health Plans (Part II)

Journal of Pension Benefits, Vol. 7, No. 2, p. 47, Winter 2000

8 Pages Posted: 26 Aug 2009 Last revised: 8 Sep 2009

David A. Pratt

Albany Law School

Date Written: 2000

Abstract

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

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

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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