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
- A - Sample Initial General COBRA Notice
- B - Sample COBRA Election Notice
- C - Sample COBRA Continuation Election Form
- D - Sample Notice of Unavailability of Continuation Coverage
- E - Initial General COBRA Notice Log
- F - COBRA Election Notice Log
- G - Monthly COBRA Status Report
- H - COBRA Calendar
BAM
Benefits Administration Manual
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.
Updated February 14, 2011 at 3:46 PM.