Search form

DOL Issues Final COBRA Notice Regulations

By Allan S. Friedland, Robert R. Perry and Bruce H. Schwartz
  • May 27, 2004

On May 26, 2004, the Department of Labor issued final rules governing COBRA notice requirements. Generally, the final rules set new minimum standards for the timing and content requirements for providing notice of COBRA group health plan continuation coverage rights to participants and beneficiaries. The DOL included separate model notices to facilitate meeting the COBRA notice requirements at the commencement of plan coverage, and again following the occurrence of certain "qualifying events."  

The final rules are effective for group health plan COBRA notice obligations that arise on or after the first day of the first plan year beginning on or after November 26, 2004 (the date six months after the rules were published in the Federal Register). For example, employers with calendar year group health plans will have to comply with the new rules beginning January 1, 2005. Employers will need to check their group health plan documents or insurance contracts to identify the plan year for this purpose.  

All employers with group health plans subject to the COBRA group health plan continuation coverage rules will need to review and revise their existing COBRA notice forms, administrative procedures, and summary plan descriptions (SPD). SPDs must include certain COBRA administrative procedures, and COBRA notices typically included in SPDs should be updated.  

The Jackson Lewis Benefits Group will publish a more detailed review of the final rules and can assist clients with their implementation. To speak with a Jackson Lewis attorney about the final COBRA Notice regulations, please contact our Benefits Practice Group.

©2004 Jackson Lewis P.C. This material is provided for informational purposes only. It is not intended to constitute legal advice nor does it create a client-lawyer relationship between Jackson Lewis and any recipient. Recipients should consult with counsel before taking any actions based on the information contained within this material. This material may be considered attorney advertising in some jurisdictions. Prior results do not guarantee a similar outcome.

Reproduction of this material in whole or in part is prohibited without the express prior written consent of Jackson Lewis P.C., a law firm that built its reputation on providing workplace law representation to management. Founded in 1958, the firm has grown to more than 900 attorneys in major cities nationwide serving clients across a wide range of practices and industries including government relations, healthcare and sports law. More information about Jackson Lewis can be found at

See AllRelated Articles You May Like

July 10, 2019

2019: The Mid-Year Outlook for Employers

July 10, 2019

The first six months of 2019 have proven to be busy, challenging professionals in the labor and employment communities to keep up with a number of newly enacted laws and regulations. In the 2019: Mid-Year Outlook for Employers, Jackson Lewis attorneys provide a snapshot of activity from the first half of the year as well as a preview of... Read More

May 15, 2019

EPLI Trends, Sexual Harassment Claims, and Planning for 2019

May 15, 2019

As workplace laws continue to evolve, the potential risk exposure is increasing. Jackson Lewis prepared this trends overview to help assess the current workplace law landscape in the #MeToo era and the wave of agency charges, latest claims, and new laws.  Highlights include: Pay Equity Lawsuits: The Next Wave of Litigation... Read More

January 24, 2019

IRS Notice 2019-9 Provides Interim Guidance for Tax-Exempt Organizations Paying Excess Executive Compensation

January 24, 2019

The IRS has released a technical interim guidance on Section 4960, which was added to the Internal Revenue Code of 1986, as amended, as part of the Tax Cuts and Jobs Act. Very generally, Section 4960 imposes an excise tax in an amount equal to the corporate tax rate (currently, 21 percent) on that portion of a covered employee’s pay that... Read More

Related Practices