When is an employer subject to COBRA?

All employers who had 20 or more employees on 50% of its typical business days during the preceding calendar year are subject to COBRA. The only exceptions are: (a.) The federal government has its own rules regarding continuation coverage and (b.) Church plans (within the meaning of Section 414(e) of the Internal Revenue Code. Full-time and part-time employees count regardless of their eligibility for the group health plan. Under the 2001 Final Regulations, part-time employees are counted as a fraction of a full-time employee.

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