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