COBRA : Consolidated Omnibus Budget Reconciliation Act of 1985 /

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Bibliographic Details
Author / Creator:Cowart, Greta E., author.
Imprint:Arlington, VA : Tax Management Inc., [2015]-
Description:1 online resource
Language:English
Series:U.S. income portfolios ; 338
Tax management portfolios ; 338.
Subject:
Format: E-Resource Journal
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/11375655
Hidden Bibliographic Details
Varying Form of Title:Consolidated Omnibus Budget Reconciliation Act of 1985
Other authors / contributors:Oliphant, Lori Thayer author.
Tax Management Inc., issuing body.
Frequency:Updated irregularly
Notes:Includes bibliographical references.
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."
Other form:Print version: Cowart, Greta E. COBRA. Arlington, VA : Tax Management Inc., ©2015- 9781633590793

MARC

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245 1 0 |a COBRA :  |b Consolidated Omnibus Budget Reconciliation Act of 1985 /  |c Greta E. Cowart, Esq. (Winstead, P.C., Dallas, Texas) and Lori Thayer Oliphant, Esq. (Winstead, P.C., Dallas, Texas). 
246 3 0 |a Consolidated Omnibus Budget Reconciliation Act of 1985 
264 1 |a Arlington, VA :  |b Tax Management Inc.,  |c [2015]- 
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490 1 |a U.S. income portfolios ;  |v 338 
520 |a "... 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." 
505 0 |a Detailed analysis. History of COBRA's enactment -- History of COBRA regulation and enforcement -- Plans subject to COBRA -- Qualifying for COBRA continuation coverage -- Coverage that constitutes COBRA continuation coverage -- Notification requirements -- The qualified beneficiary's election of coverage and payment for coverage -- Length of coverage -- Effect of failure to comply with COBRA -- Coordination with other laws affecting continuation coverage and benefits -- COBRA in mergers and acquisitions -- Working papers. 
504 |a Includes bibliographical references. 
610 1 0 |a United States.  |t Consolidated Omnibus Budget Reconciliation Act of 1985.  |0 http://id.loc.gov/authorities/names/n86130563 
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