Qualified beneficiaries must be offered coverage identical to that available to
similarly situated beneficiaries who are not receiving COBRA coverage under the
plan (generally, the same coverage that the qualified beneficiary had
immediately before qualifying for continuation coverage). A change in the
benefits under the plan for the active employees will also apply to qualified
beneficiaries. Qualified beneficiaries must be allowed to make the same choices
given to non-COBRA beneficiaries under the plan, such as during periods of open
enrollment by the plan.