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COBRA
(Tax Law)
Consolidated Omnibus Budget Reconciliation Act of 1985. COBRA provides the right to temporary continuation of health coverage at group rates for certain former employees, retirees, spouses, former spouses, and dependent children. Eligible individuals must have lost coverage due to a qualifying event and have been enrolled in their employer's health plan when working. Generally, group health plans for employers with 20 or more employees in the previous calendar year are subject to COBRA.
Source : Internal Revenue Service - United States Department of Treasury
Language : English