COBRA Suspension Requirement

COBRA Suspension Requirement

Due to the COVID-19 crisis, the IRS and DOL have provided temporary relief for COBRA participants to continue their group health plan coverage under COBRA after their employment ends. The relief extends the normal 60 days to elect COBRA and 45 days to make the initial required COBRA payment by requiring plans to disregard the period from March 1, 2020 until 60 days after the announced end of the National Emergency. Employers should consider including this guidance either within the COBRA election notice or in a separate communication to COBRA recipients.