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COBRA Compliance Checklist

Are you compliant?

COBRA Compliance Requirements under TAMRA (Technical and Miscellaneous Revenue Act)

□ Proof of COBRA training

□ Written COBRA procedures (manual with instructions)

□ Documentation of program design (when first subject to COBRA) and program updates (through present)

□ Documentation of program monitoring.

Monitoring needs to be done by a qualified, independent third party to pass the TAMRA portion of an IRS audit, all four check marks are necessary COBRA Notifications

□ General Notice (overall mailing required when first subject to COBRA, and a continuous mailing to all new insurance enrollees)

□ Notice from Qualified Beneficiary of events reported to employer (divorce/legal separation or dependent child ceasing to be a dependent

□ Qualifying Event Election Notice

□ Notice of Unavailability

□ Notice from Qualified Beneficiary of extensions reported to the employer (secondary events and disability)

□ Extension Notification (secondary events and disability)

□ Conversion Notification (required if your group health plan has a conversion option)

□ Premium Billing Notice

□ Open Enrollment Notice

□ Notice of Early Termination

□ Notice of Insignificant Premium Underpayment

□ Notice of Plan Changes (open enrollment)

□ Expiration Notice (recommended-not a specific requirement)

□ Disclosure to health care provider

Fourteen check marks indicate a complete COBRA program (New DOL Final Regulations issued May 26, 2004, require updating of all notification language)

Accepting Elections and Premiums

□ Premium billing procedures (optional-not a requirement)

□ Insignificant premium underpayment procedure

□ Complete & accurate disclosure to health care providers

□ Cancellation procedures (voluntary and involuntary)

□ Verification of correct election

Five check marks indicate proper compliance Documentation Systems

□ Documentation of each notice sent

□ Documentation of COBRA dates (29 dates possible per beneficiary)

□ Documentation of notification language updates (1986 to present)

□ Documentation of procedural updates (1986 to present)

□ Documentation of events reported to employer/plan administrator for divorce/dependent events and disabilities

□ Documentation of all oral and written communications with Qualified Beneficiaries