To coordinate information about the new marketplace/exchange coverage that may be available under the Affordable Care Act, today the U.S. Department of Labor, in conjunction with the IRS and U.S. Department of Health and Human Services, issued new model COBRA notices. The revised notices provide information to qualified beneficiaries regarding other coverage options, including marketplace exchanges, Medicaid and other group health plans.
The revisions also direct individuals with questions about marketplace exchange coverage to the government's website for more information.
While employers are not required to use the model notices, doing so gives employers a greater level of good faith compliance with COBRA continuation coverage requirements.
Copies of the new model notices can be found at: http://www.dol.gov/ebsa/modelgeneralnotice.doc and http://www.dol.gov/ebsa/modelelectionnotice.doc.
If you have any questions about the new COBRA model notices or any benefits-related matter, please contact any one of the attorneys involved with the Firm's Tax Group.