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171. What triggers the obligation to offer COBRA coverage?

     Created On: 10/16/2018 in COBRA General Information
     COBRA laws require employers  to offer a COBRA election to qualified beneficiaries when there is: (1) a triggering event; and (2) the triggering event causes (or will cause) a loss in plan coverage that occurs within the maximum coverage period for ...

172. What plans are subject to COBRA?

     Created On: 10/16/2018 in COBRA General Information
     Virtually all group health plans maintained by employers for their employees are subject to COBRA’s provisions, including group health plans of corporations, partnerships, tax exempt organizations, state and local governments. This also includes Hea...

173. What are Qualifying Events?

     Created On: 10/16/2018 in COBRA General Information
     “Qualifying events” are events that case an individual to lose group health coverage.  The type of qualifying event determines who the qualified beneficiaries are for that event and the period of time that a plan must offer continuation coverage.  C...

174. Who is entitled to COBRA Coverage?

     Created On: 10/16/2018 in COBRA General Information
     Employers and plan administrators should know who is entitled to COBRA coverage.  Problems can arise if COBRA is not offered to someone who is eligible or if it is offered to a person who is not eligible to elect COBRA coverage. Under the COBRA rul...

175. How does COBRA continuation coverage requirements apply to Cafeteria Plans and other Flexible Benefit arrangements?

     Created On: 10/16/2018 in COBRA General Information
     The provision of medical care through a cafeteria plan (as defined in Section 125) or other flexible benefit arrangement constitutes a group health plan. However, the COBRA continuation coverage requirements of section 162(k) apply to those medical ...

176. What are the premium payment deadlines regarding COBRA coverage?

     Created On: 10/16/2018 in COBRA General Information
     A plan may not require any payment until 45 days after the qualified beneficiary’s initial election. If a qualified beneficiary fails to make the initial premium payment within the 45-day period, the plan administrator may terminate the COBRA covera...

177. When must the initial notice be sent to covered employees and spouses?

     Created On: 10/16/2018 in COBRA General Information
     Group health plans must give each employee and each spouse of an employee who becomes covered under then plan a general notice describing COBRA rights.  The general notice must be provided within the first 90 days of coverage.   The Department of L...

178. COBRA Qualifying Events

     Created On: 10/16/2018 in COBRA General Information
     What specific events (“triggering events”) can be Qualifying Events?   Death of the covered employee; Voluntary or involuntary termination of the covered employee’s employment other than by reason of gross misconduct (note that a retirement is co...

179. Annual Participant Notice Access and Delivery Requirements

     Created On: 10/03/2018 in Retirement Plan Administration Plan Compliance
     Each year plan sponsors will be required to distribute disclosure notices for their qualified retirement plans. These notice can be distributed via hard copy or electronic meeting specific DOL and IRS requirements. Your plan design will dictate the ...

180. HSA Employer FAQ

     Created On: 10/02/2018 in Reimbursement Accounts Health Savings Accounts (HSA)
     Frequently asked employer-related HSA questions.

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