This guide for employee benefits professionals reviews the regulations of the consolidated omnibus budget reconciliation act (COBRA) for offering continued health care coverage at affordable group rates to employees who have lost their benefits. Topics include employees and their dependants covered, qualifying events, computing the premium, the election period, and penalties for non-compliance. The 2003 edition reflects new regulations concerning COBRA notices. Annotation (c) Book News, Inc., Portland, OR (booknews.com)
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