Hidden Bibliographic Details
| Varying Form of Title: | Consolidated Omnibus Budget Reconciliation Act of 1985
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| Other authors / contributors: | Oliphant, Lori Thayer author.
Tax Management Inc., issuing body.
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| Frequency: | Updated irregularly
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| Notes: | Includes bibliographical references.
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| Summary: | "... analyzes the requirements the health care continuation rules under [section] 4980B (i.e., "COBRA"). It discusses the COBRA rules regarding the plans subject to COBRA, qualifying for COBRA continuation coverage, the notices required under COBRA, and the effect of the failure to comply with COBRA. Additionally, this portfolio addresses the subsidies and extended election periods that applied as a result of the Trade Adjustment Assistance Act of 2002 and the American Recovery and Reinvestment Act of 2009. Although many of these rules no longer apply, they are addressed because the years in which those rules applied continue to be under examination by governmental agencies. Lastly, the portfolio addresses the application of COBRA in the mergers and acquisitions context."
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| Other form: | Print version: Cowart, Greta E. COBRA. Arlington, VA : Tax Management Inc., ©2015- 9781633590793
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