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COBRA Guidelines

COBRA paperwork on a table

The Consolidated Omnibus Budget Reconciliation Act is a federal law that gives workers and their families who lose their health benefits the right to choose to continue group health benefits provided by their group health plan for limited periods (usually 18 months) under certain circumstances.

Most employers are required to provide an opportunity to continue group health coverage and are aware of their COBRA obligations with respect to their health insurance plans. Employers also need to understand how COBRA applies to health flexible spending accounts and health reimbursement accounts.

Health savings accounts are not subject to COBRA coverage requirements, but an employer that offers a high-deductible health plan in connection with an HSA must comply with COBRA for the HDHP.

To better understand COBRA and employer obligations, check out this chart of key provisions and requirements and this Compliance Overview for general information about the rules that apply to health flexible spending accounts and health reimbursement accounts under COBRA.

For more information about employee benefits, our services and products, contact HANYS Benefit Services by email or call 800.388.1963.


The chart of key provisions and requirements is provided for general informational purposes only. It broadly summarizes state and federal statutes under COBRA, but does not include references to other legal resources unless specifically noted. Please seek qualified and appropriate counsel for further information and/or advice regarding the application of the topics discussed herein to your employee benefits plans. © 2014-2015, 2017-2022 Zywave, Inc. All rights reserved.

The Compliance Overview is not intended to be exhaustive nor should any discussion or opinions be construed as legal advice. Readers should contact legal counsel for legal advice. ©2019-2022 Zywave, Inc. All rights reserved.


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