COBRA Q & A
Your COBRA questions answered by our COBRA experts
Q. How does the "small employer exception" apply to a plan that was subject to COBRA before becoming a small employer?
A. An employer's group health plan is not subject to COBRA for any calendar year if it employed fewer than 20 employees during a majority of the preceding calendar year.
However, if a plan that was subject to COBRA becomes a small employer, the plan must honor its continuation coverage obligations for qualifying events that occurred during the period when the plan was subject to COBRA.
Read more.