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Who Is Eligible for COBRA?

April 13, 2006

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If you're subject to COBRA, and if you have a group health plan, you have to provide COBRA benefits to qualified beneficiaries. A qualified beneficiary is anyone covered under your group health plan on the day before an event that causes loss of coverage, and it includes:

• employees, including part-time employees, if they are participants in your plan on the day before the qualifying event
• their spouses
• their dependents
• retirees (unless they are eligible for Medicare)
• partners in a partnership

You do not have to offer COBRA coverage to any of the following:

• an employee who is not yet eligible for your group health plan
• an eligible employee who declined to participate in your group health plan
• an individual who is enrolled for benefits under Medicare

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