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The Consolidated Omnibus Budget Reconciliation Act (COBRA) is a federal law that requires certain employers to offer employees, their spouses and dependents a temporary period of continued health care coverage if they lose coverage through the employer’s group health plan. The following chart generally explains the law and its requirements.

Which employers must offer COBRA?

  • Employers with 20 or more employees that sponsor group health plans
  • Employers with fewer than 20 employees that sponsor group plans in states with state "mini-COBRA" laws

Certain employee counting rules apply. Click here for more information.

Who is eligible for COBRA?

Employees, their spouses, and their dependents, if they experience a COBRA-qualifying event.

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