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An Employer'S Guide To Group Health Continuation Coverage Under Cobra - Employee Benefits Security Administration - U.s. Department Of Labor Page 16

Role of the Federal Government

COBRA continuation coverage laws are administered by several agencies. The Departments of Labor and the Treasury

have jurisdiction over private-sector group health plans. The Department of Health and Human Services administers the

continuation coverage law as it applies to state and local government health plans.

The Labor Department’s interpretive responsibility for COBRA is limited to the disclosure and notification requirements

of COBRA. The Labor Department has issued regulations on the COBRA notice provisions. The Treasury Department has

interpretive responsibility to define the required continuation coverage. The Internal Revenue Service, Department of the

Treasury, has issued regulations on COBRA provisions relating to eligibility, coverage, and payment. The Departments of

Labor and the Treasury share jurisdiction for enforcement of these provisions.

UNITED STATES DEPARTMENT OF LABOR

An Employer'S Guide To Group Health Continuation Coverage Under Cobra - Employee Benefits Security Administration - U.s. Department Of Labor Page 16