Section 3 Covered Plans

• Library: Employer-Employee Law 2008

Under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), 29 U.S.C. §§ 1161–1168, a group health plan is any arrangement that an employer establishes or maintains to provide employees or their families with medical care, whether it is provided through:

• insurance
• a health maintenance organization
• the employer’s assets
• the employee’s pay-as-you-go assets; or
• otherwise

Guidance by regulation provides that “a group health plan is a plan maintained by an employer or employee organization...