| Department of Personnel Administration | |||
| Benefits Administration Manual | |||
Section 500
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Dental Program
519. Consolidated Omnibus Budget Reconciliation Act (COBRA)
The Federal Consolidated Omnibus Budget Reconciliation Act (COBRA)
allows employees and dependents to maintain dental benefits for either 18
or 36 months after losing coverage because of certain qualifying events.
Each employing department is responsible to ensure that employees and
their eligible dependents that are eligible for COBRA are notified of
their rights, responsibilities and notification timeframes for
enrollment. Departments failing to properly notify and assist in the processing
of COBRA enrollments 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 the Public
Health Service Act (PHSA) for failure to comply with COBRA notification
requirements.
Departments are urged to review in detail the COBRA policy and
procedures outlined in Section 400 of this BAM manual in the event an employee
or dependent has any of the following events occur:
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