Continuation Coverage Requirements (COBRA)

What this document is

Continuation Coverage Requirements (COBRA) - 26 U.S.C. § 4980B is a federal tax code published by U.S. Government (Office of the Law Revision Counsel). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.

Sections cited in practice questions

Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.

• 26 U.S.C. § 4980B: subsection (f)(2)(A) (Type of Benefit Coverage)

  “If coverage under the plan is modified for any group of similarly situated beneficiaries, the coverage shall also be modified in the same manner for all individuals who are qualified beneficiaries under the plan pursuant to this subsection in connection with such group.”

• 26 U.S.C. § 4980B: subsection (f)(2)(B)(i)(II) (Special Rule for Multiple Qualifying Events)

  “(I) General rule for terminations and reduced hours In the case of a qualifying event described in paragraph (3)(B), except as provided in subclause (II), the date which is 18 months after the date of the qualifying event. (II) Special rule for multiple qualifying events If a qualifying event...”

• 26 U.S.C. § 4980B(f)(1) (Continuation coverage requirements of group health plans; In general)

  “A group health plan meets the requirements of this subsection only if the coverage of the costs of pediatric vaccines (as defined under section 1928(h)(6) of the Social Security Act (42 U.S.C. 1396s(h)(6))) is not reduced below the coverage provided by the plan as of May 1, 1993, and only if each...”

• 26 U.S.C. § 4980B(f)(2)(C) (Premium requirements)

  “(C) Premium requirements The plan may require payment of a premium for any period of continuation coverage, except that such premium - (i) shall not exceed 102 percent of the applicable premium for such period, and (ii) may, at the election of the payor, be made in monthly installments. In no event...”

• 26 U.S.C. § 4980B, Subsection (f)(2)(B) (Period of Coverage)

  “(ii) End of plan The date on which the employer ceases to provide any group health plan to any employee.”

• 26 U.S.C. § 4980B, Subsection (a) (General Rule)

  “There is hereby imposed a tax on the failure of a group health plan to meet the requirements of subsection (f) with respect to any qualified beneficiary.”

• 26 U.S.C. § 4980B, Subsection (d) (Tax Not to Apply to Certain Plans)

  “(d) Tax not to apply to certain plans This section shall not apply to - (1) any failure of a group health plan to meet the requirements of subsection (f) with respect to any qualified beneficiary if the qualifying event with respect to such beneficiary occurred during the calendar year immediately...”

Practice this material

Questions about this source

More Federal sources sources

• Coverage for Pre-existing Conditions (Affordable Care Act) - HealthCare.govFederal guidance
• 20 C.F.R. § 404.1520 -- Evaluation of Disability in General (the five-step sequential evaluation process)Regulation
• Parts of Medicare (Medicare & You / medicare.gov)Federal guidance
• Continuation of Health Coverage (COBRA) - U.S. Department of LaborReference
• Portability of Health Coverage (HIPAA) - U.S. Department of LaborReference
• Fair Credit Reporting Act - 15 U.S.C. § 1681a (Definitions)State statute
• 15 U.S.C. s. 1681b: FCRA permissible purposes of consumer reportsState statute
• 15 U.S.C. s. 1681c: FCRA requirements relating to obsolete information in consumer reportsState statute