COBRA Regulations/Rulings
Links require Adobe Acrobat Reader. If you don't have Acrobat Reader, click here for a free download.
• COBRA Premium Subsidy Law • COBRA Premium Reduction Conference Report • IRS Q&A's May 2008 • IRS Excise Tax Proposed Regulations 2008 Controlled Group Definition • IRS Information Letter 06-42 - Taxability of Employer Paid COBRA Premiums • Department of Labor Final COBRA Notification Regulations 2004 E-Mail COBRA Notice Regulations Exempt Company Regulations IRS Final Cobra Regulations IRS Revenue Ruling 2002.41 on Health Reimbursement Arrangements IRS Revenue Ruling 2002.45 on Health Reimbursement Arrangements IRS Notice 98-12 on Electing COBRA Continuation Coverage Merger/Acquisition Regulations Overview of 1999 IRS Final COBRA Regulations Uniformed Services Employment and Reemployment Rights Act Overview IRS TAA Tax Credit Info HIPAA Model Certificate of Portability IRS Ruling 2004-22 Second Events & Medicare IRS Revenue Ruling 96-8 (Premium)