Law360, New York (May 01, 2012, 1:22 PM ET) -- The advent of health care reform has not lessened the importance of complying with existing Employee Retirement Income Security Act (ERISA) and U.S. Internal Revenue Code requirements for employer-provided group health plans, such as the Consolidated Omnibus Budget Reconciliation Act (COBRA), which requires covered health plans to provide certain notices and the opportunity to elect continued coverage to covered persons (qualified beneficiaries) who would otherwise lose coverage because of certain "qualifying events," such as termination of employment, loss of dependent status and others.
IRS Updated COBRA...
Excise Tax Audits May Add Bite To COBRA Enforcement
To view the full article, take a free trial now.
