The Consolidated Omnibus Budget Reconciliation Act (COBRA) of 1985 requires most companies that sponsor group health plans to offer their health plan participants and the participants’ families…
EBC Insights
The COVID-19 Outbreak Period Is Ending. Now What?
COVID-19 relief for group health plans has been winding down over the last couple of years, and one of the last parts to expire is the outbreak period deadline extensions, which are set to end in relationship…
COBRA Notices – Important Then, Important Now
COBRA Notices are as important now as ever! The COBRA deadline extensions that began in 2020 as a result of the pandemic are still in place – what does this mean for employers and qualified beneficiaries?
Managing Your Own COBRA Program Might Be Fine – A Very Steep Fine
Self-administration might just mean a host of legal headaches and financial penalties. Learning the Hard Way There’s a very good reason why so many employers rely on third-party administrators…
Retiree Health Benefits and COBRA
Employers often incorrectly assume that they don’t need to offer COBRA if they offer retiree health benefits or they misunderstand when and to whom COBRA must be offered. Unfortunately, these types of common COBRA errors can lead to significant risk…
IRS Releases Notice 2021-31, COBRA Subsidy FAQs
On Tuesday, 05/18/2021, the Internal Revenue Service (IRS) released IRS Notice 2021-31, which includes additional guidance about the application of the COBRA premium assistance provisions in…
DOL Releases Guidance on Deadline Extension
On February 26, 2021, the Department of Labor (DOL) released guidance on the duration of deadline extensions provided under a joint rule issued with the Internal Revenue Service (IRS) in April of 2020.
COBRA Continuation and Disability
The COBRA continuation coverage may be extended if an individual is deemed disabled by the Social Security Administration (SSA) and the individual meets certain requirements. This allows a qualified beneficiary to remain covered under COBRA until they become…
COBRA Continuation and Medicare
The relationship between COBRA continuation and Medicare can often cause confusion. At times Medicare entitlement (enrollment) can trigger a need to offer COBRA, but at other times it can trigger a termination of COBRA coverage. We hope to provide…
IRS and DOL Provide Deadline Relief
On April 28, 2020, the U.S. Department of Labor (DOL) and Internal Revenue Service (IRS) issued a joint rule titled Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak. The rule is in response...