Section 2 Covered Entities

• Library: Employer-Employee Law 2008

The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), 29 U.S.C. §§ 1161–1168, applies to group health plans maintained by public and private employers, or employee organizations, with 20 or more employees on more than 50% of the entity’s working days in the preceding calendar year. 29 U.S.C. § 1161(b); Treas. Reg. § 54.4980B-2, Q&A 5(b). This includes a successor employer “from a consolidation, merger, or similar restructuring of the employer or if it is a mere continuation of the employer.” Treas. Reg. § 54.4980B-2, Q&A 2(b).

An entity that has fewer than 20 employees, either full- or...