On May 28, 2003, the U.S. Dept. of Labor's Employee Benefits Security Administration published proposed rules clarifying the notices which must be provided by employers, plan administrators, employees, and dependents under COBRA. (The Department of Labor has interpretive authority over the notice and disclosure provisions of COBRA; the Department of Treasury has interpretive authority for substantive rights under COBRA.) These proposed regulations replace DOL Technical Release 86-2, which was issued in 1986 but has become outdated due to later amendments to COBRA. To view the proposed rules, click the following link: U.S. Dept. of Labor, Employee Benefits Security Administration, proposed regulations implementing the notice requirements of the COBRA provisions of ERISA, 68 Fed. Reg. 31832 to 31858 (5/28/03), 25 C.F.R. Part 2590. To view the Department of Labor's fact sheet on these proposed regulations, click here.
On January 10, 2001, the IRS issued final regulation to appear at 26 C.F.R. Part 54, providing plan sponsors and plan administrators with guidance on certain issues that arise in connection with the COBRA continuation coverage requirements applicable to group health plans. These regulations supplement final COBRA regulations published on February 3, 1999. To view the regulations, click here.
