Publisher's Synopsis
COBRA Handbook is designed for benefits professionals, plan administrators, employers, service providers, fiduciaries, attorneys, and others who must deal with the complexities of the COBRA.
This practical handbook simplifies the complexity of handling COBRA. It is designed for benefits professionals, plan administrators, employers, service providers, fiduciaries, attorneys, and others who must solve COBRA issues and stay in compliance. The handbook reviews in detail the rules contained in the IRS and DOL regulations and offers guidance on how to comply with the various rules contained in the regulations.
The 2017 Edition reviews significant legal developments in the COBRA arena since the publication of the prior edition and discusses new judicial decisions issued during the past year. Highlights include updated and extensive discussions of the following issues:
- What types of employee benefit plans are subject to COBRA
- Under what circumstances a COBRA qualifying event occurs
- What constitutes termination due to "gross misconduct" for COBRA purposes
- How a plan administrator can ensure compliance with COBRA's notification requirements, and what type of documentation should be retained
- Under what circumstances a plan must notify an individual of the termination of his or her COBRA coverage
- And much more!
COBRA Handbook also reviews in detail the rules contained in the IRS and DOL regulations and offers guidance on how to comply with the various rules contained in the regulations.
In addition, COBRA Handbook includes the following features to help employers, other plan sponsors, administrators, and consultants in administrating and complying with this complicated and continuously developing area of the law:
- Examples illustrating important concepts
- Practice Pointers to help benefits professionals comply with COBRA
- Detailed case citations and notes to help the reader quickly locate relevant portions of the law, regulations, administrative releases, and supporting judicial decisions
- The full text of the DOL and IRS Final COBRA Regulations, model COBRA notices, and sample COBRA provisions for inclusion in a purchase agreement
- A glossary containing definitions of the key terms and abbreviations used in the book
- A table of cases at the end of the book providing full citations to relevant judicial decisions, as well as chapter and section references for each case discussed
- A table of COBRA cases grouped by issue
- A detailed subject index
