Compliance Alert: COBRA Series, Part I: The Basics of COBRA
… COBRA applies to plans maintained by most private-sector and state and local governmental employers. The law does not apply to plans sponsored by the federal government or by churches and certain church-related organizations. ELIGIBILITY FOR COBRA BENEFITS A covered group health plan must offer COBRA continuation coverage to certain participants after a QE. A group health plan is any arrangement that an employer establishes or maintains to provide employees or their families with medical care, whether it is provided through insurance, by an HMO, out of the employer’s assets (self-funded), or through any other means. QUALIFIED
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