Section 1 Overview

• Library: Employer-Employee Law 2008

The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), 29 U.S.C. §§ 1161–1168, amended the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. §§ 1001–1461. COBRA is contained in I.R.C. § 4980B and Part 6 of ERISA,
29 U.S.C. §§ 1161 et seq. Regulations implementing COBRA issue from the:

• U.S. Department of Treasury, Treas. Reg. §§ 54.4980B-1 et seq

• U.S. Department of Labor, 29 C.F.R. §§ 2590.606-1 et seq.; and

• U.S. Department of Health and Human Services (DHHS), see Treas. Reg. § 54.4980B-2, Q&A 4(d) (discussing the DHHS’s role in public sector plans)

COBRA concerns employee health plans and generally requires that employers or employee organizations, if they are plan sponsors, offer employees and their...