DPA - Benefits - Benefits Administration Manual - Section 400: Consolidated Omnibus Budget Reconciliation Act (COBRA)

	Department of Personnel Administration
	Benefits Administration Manual
	Section 400 401. General Information 402. Qualified Beneficiary 403. Initial General COBRA Notice 404. COBRA Qualifying Events 405. Retiree Benefit Plan Alternate Coverage 406. Leaves of Absence 407. Loss of Group Coverage in Anticipation of a Qualifying Event 408. COBRA Election Notice and Election Form 409. COBRA Qualifying Event Notification Responsibilities 410. Notice of Unavailability of Continuation Coverage 411. Election Period 412. Length of COBRA Coverage 413. COBRA Premiums 414. Gross Misconduct 415. Noncompliance Penalties and Fines 416. Open Enrollment Period 417. COBRA in Retirement 418. Loss of COBRA Continuation Coverage 419. Completion of COBRA Enrollment Forms 420. Dental/Vision COBRA Premiums 421. Insurance Plan Addresses View all Section 400 Attachments Attachment A - Initial General COBRA Notice Attachment B - COBRA Election Notice Attachment C - COBRA Continuation Election Form Attachment D - Notice of Unavailability of Continuation Coverage Attachment E - Initial COBRA Notice Log Attachment F - COBRA Election Notice Log Attachment G - Monthly COBRA Status Report Attachment H - COBRA Calendar Navigation Table of Contents	Consolidated Omnibus Budget Reconciliation Act (COBRA) 415. Noncompliance Penalties and Fines Departments are responsible for ensuring that covered employees and covered dependents are provided with COBRA information, required notices, and assistance in completing enrollment forms. Departments should not make judgments or decisions independent of the COBRA law. IRS has authority to audit COBRA Programs. Departments are subject to audits and fines imposed by the Internal Revenue Service (IRS) Excise Tax, and subject to lawsuits under the Employee Retirement Income Security Act (ERISA), and Public Health Service Act (PHSA) for failure to comply with COBRA requirements. Departments may want to ensure that the following items are maintained and/or accomplished to limit the prospect of COBRA violations: Train staff on COBRA law Maintain internal COBRA standard operating procedures Maintain copies of COBRA notices Audit Program Statute of Limitations There is no expressed statute of limitation on COBRA violations. Departments are advised that a normal six-year period to maintain COBRA documentation is recommended based on laws applicable to claims for economic damages. Back to Top