Unless you know how to deal with COBRA, you may be in ssstriking range!

Specific COBRA requirements are too complex to discuss here.  Essentially, however, affected employers MUST:

• Provide writtne notices of continuation coverage rights and obligations to covered employees.
• Send eligibility notification letters to ex-employees and their eligible dependents whenever a "qualifying event" provides the option of  extending coverage from 18 to 36 months.
• Collect all premiums from covered participants and maintain current addresses.  Send late notices, if necessary, to assure premium collection.
• Remit collections to the insurer and maintain records as to who is no longer covered and why.
• Provide Notification of Termination letter to "principal qualified beneficiaries" when necessary.
• Notify "principal qualified beneficiaries" of premium and plan coverage changes in writing.
• Maintain complete "documentation" regarding all notices and procedures in case there is ever an inquiry or lawsuit brought against you.

"Technical and Miscellaneous Revenue Act of 1988" (TAMRA) - provides criteria used by the IRS to evaluate an employer's effort to COMPLY with COBRA.  They are as follows:

• Training of individual(s) responsible for compliance
• Preparation of written instructions of your COBRA compliance administration
• Extent compliance program is designed and updated
• Compliance program monitored by outside auditors
• Employer has entered into an independent legal agreement with the notice providor