COBRA POWERPOINT RESENTATION
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COBRAPPPRESENT.docx
GradDiscussionRubric.pdf
TCOB Graduate Studies Discussion Rubric
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insight that encourages other students to think critically
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no errors in the response. (19-20 points)
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Includes 2 or more outside sources to support and enrich the discussion; sources are cited using
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TCOB Graduate Studies Discussion Rubric
sources are not properly cited in APA format
(14-16 points)
APA format and are properly integrated into the discussion
response (17-18 points)
masterfully integrated into the discussion response.
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COBRAPPPRESENT.docx
5 MINUTES POWERPONINT PRESENTAION****
CITE TEXTBOOK REFERENCE AND 2 OUTSIDE SOURCES.
***Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) was enacted to provide employees with the opportunity to continue receiving their employer-sponsored medical care insurance temporarily under their employer’s plan if their coverage would otherwise cease due to termination, layoff, or other change in employment status.
Summary Reading:
Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA)
The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) was enacted to provide employees with the opportunity to continue receiving their employer-sponsored medical care insurance temporarily under their employer’s plan if their coverage otherwise would cease because of termination, layoff, or other change in employment status. COBRA applies to a wide variety of employers, with exemptions available only for companies that normally employ fewer than 20 workers, church plans, and plans maintained by the U.S. government. COBRA is an amendment to the Employee Retirement Income Security Act of 1974.
Under COBRA, individuals may continue their coverage, as well as coverage for their spouses and dependents, for up to 18 months. Coverage may extend for up to 36 months for spouses and dependents facing a loss of employer-provided coverage because of an employee’s death, a divorce or legal separation, or certain other qualifying events, which include employee termination, retirement, and layoff. Table 10-3 displays the maximum continuation period for qualifying events.
COBRA Continuation Requirements a This 18-month period may be extended for all qualified beneficiaries if certain conditions are met in cases where a qualified beneficiary is determined to be disabled for purposes of COBRA. Companies are permitted to charge COBRA beneficiaries a premium for continuation coverage of up to 102 percent of the cost of the coverage to the plan. The 2 percent markup reflects a charge for administering COBRA. Employers that violate the COBRA requirements are subject to an excise tax per affected employee for each day that the violation continues. In addition, plan administrators who fail to provide required COBRA notices to employees may be personally liable for a civil penalty for each day the notice is not provided.
Companies are permitted to charge COBRA beneficiaries a premium for continuation coverage of up to 102 percent of the cost of the coverage to the plan. The 2 percent markup reflects a charge for administering COBRA. Employers that violate the COBRA requirements are subject to an excise tax per affected employee for each day that the violation continues. In addition, plan administrators who fail to provide required COBRA notices to employees may be personally liable for a civil penalty for each day the notice is not provided.
Employees:
|
1. Termination of employment for any reason, including termination of disability benefits and layoff (except for gross misconduct) |
18 months |
|
2. Loss of eligibility due to reduction in work hours |
18 months |
|
3. Determination by the Social Security Administration (SSA) of disability that existed at time of qualifying event |
18 months |
Dependent:
|
4. Loss of dependent child status |
36 months |
|
5. Employee’s death, divorce, or legal separation |
36 months |
|
6. Spouse (entitled to Medicare) |
36 months |
TEXTBOOK AUTHOR:
Martocchio, J. J. (2020). Strategic Compensation: A Human Resource Management Approach (10 Ed). Boston Pearson Education.
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