Blog: COBRA

Rules For Determining Whether A Plan Or Employer Is Subject To COBRA

Generally speaking, COBRA is applicable to the group health plan(s) of any employer that employs 20 or more individuals on more than 50% of its typical business days in the preceding year is subject to COBRA.

Specifically speaking, however, the rules and guidelines for determining how the individuals are counted are complex.

These rules include guidance for counting partners, part-time workers,



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