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ARTICLE · 03 AUGUST 2004

DOL Issues Final COBRA Notice Regulation</P>

Goodwin Procter LLP
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The Department of Labor ("DOL") has issued a final regulation regarding COBRA notice requirements for plan administrators, employers, and qualified beneficiaries. The final regulation is effective for plan years beginning on or after November 26, 2004 (i.e., for most plans, January 1, 2005).

United StatesEmployment and HR

The Department of Labor ("DOL") has issued a final regulation regarding COBRA notice requirements for plan administrators, employers, and qualified beneficiaries. The final regulation is effective for plan years beginning on or after November 26, 2004 (i.e., for most plans, January 1, 2005). This new regulation will require plan sponsors to update their COBRA notices and summary plan descriptions ("SPDs"). Plan sponsors should take action promptly, as there can be significant penalties for not complying with COBRA, and failure to satisfy COBRA notice requirements may have substantial impact on the ability to defend against claims for COBRA coverage in specific circumstances.

This article provides a brief overview of the final regulation and does not attempt to cover every aspect of the detailed regulation.

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