# Continuation Coverage Requirements Applicable to Group Health Plans
> **IRS** · Final regulations. · Published 2001-01-10 · Effective 2001-01-10 · 66 FR 1843
## Document
- **Document number:** 01-5
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 1843
- **CFR reference:** 26 CFR 54
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/10/01-5/continuation-coverage-requirements-applicable-to-group-health-plans)
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