['Employee Benefits']
['Consolidated Omnibus Reconciliation Act (COBRA)']
09/04/2025
...
( a) In general. - The plan sponsor of each group health plan shall provide, in accordance with this part, that each qualified beneficiary who would lose coverage under the plan as a result of a qualifying event is entitled, under the plan, to elect, within the election period, continuation coverage under the plan.
(b) Exception for certain plans. - Subsection (a) of this section shall not apply to any group health plan for any calendar year if all employers maintaining such plan normally employed fewer than 20 employees on a typical business day during the preceding calendar year.
(Pub. L. 93-406, title I, §601, as added Pub. L. 99-272, title X, §10002(a), Apr. 7, 1986, 100 Stat. 227; amended Pub. L. 101-239, title VII, §7862(c )(1)(B), 7891(a)(1), Dec. 19, 1989, 103 Stat. 2432, 2445.)
AMENDMENTS
1989 - Sub §(b). Pub. L. 101-239 struck out at end "Under regulations, rules similar to the rules of subsections (a) and (b) of section 52 of title 26 (relating to employers under common control) shall apply for purposes of this subsection."
Pub. L. 101-239, §7891(a)(1), substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text.
['Employee Benefits']
['Consolidated Omnibus Reconciliation Act (COBRA)']
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