Health Insurance Continuation Coverage Under COBRA [Updated August 13, 2021]   [open pdf - 1MB]

From the Summary: "Under Title X of the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA; P.L. 99-272), a private-sector employer with 20 or more employees that provides health insurance benefits must provide qualified employees and their families the option of continuing their coverage under the employer's group health insurance plan in the case of certain events. Employers that fail to provide the continued health insurance option are subject to penalties. (COBRA also created similar requirements on state and local government employers; however, this report focuses on the requirements applicable to private-sector employers.) [...] This report provides a simplified explanation of who qualifies for COBRA continuation coverage, the nature of COBRA continuation coverage, and corresponding employer and employee responsibilities.It also incorporates descriptions of the temporary relief that was provided on May 4, 2020, by the Department of Labor Employee Benefits Security Administration and Internal Revenue Service in response to the Coronavirus Disease 2019 (COVID-19) pandemic (as it pertains to COBRA continuation coverage). This relief extends various COBRA time frames and was intended to help minimize the possibility that individuals would lose health insurance because they failed to comply with certain COBRA time frames during the COVID-19 pandemic. This report also includes a high-level description of the temporary COBRA premium assistance included in the American Rescue Plan Act of 2021 (ARPA; P.L. [Public Law] 117-2)."

Report Number:
CRS Report for Congress, R40142
Public Domain
Retrieved From:
Congressional Research Service: https://crsreports.congress.gov/
Media Type:
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