Continuation Coverage Requirements Applicable to Group Health Plans
other · IRS · Rule · Published 2001-01-10 · Effective 2001-01-10 · 66 FR 1843
Document
Document number
01-5
Federal Register citation
66 FR 1843
CFR reference
26 CFR 54
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-01-10
Effective date
2001-01-10
Treasury docket
TD 8928
Abstract
This document contains final regulations that provide guidance on certain issues that arise in connection with the COBRA continuation coverage requirements applicable to group health plans. The regulations in this document supplement final COBRA regulations published on February 3, 1999, in the Federal Register. The regulations will generally affect sponsors and administrators of, and participants in, group health plans, and they provide plan sponsors and plan administrators with guidance necessary to comply with the law.