Final and prop. COBRA regs

A mere 12 years after the first proposed Consolidated Omnibus Budget Reconciliation Act of 1985 health care continuance regulations under Sec 4980B were released, the IRS has issued final regulations and additional proposed regulations. In the Service's defense, this has been one of the few tim...

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Bibliographic Details
Published inThe Tax Adviser Vol. 30; no. 6; p. 380
Main Author Patterson, Martha Priddy
Format Magazine Article Trade Publication Article
LanguageEnglish
Published New York American Institute of CPA's 01.06.1999
American Institute of Certified Public Accountants
Subjects
COBRA 1985-US
Employee benefits
Group insurance
Health insurance
Human resource management
Laws, regulations and rules
Tax regulations
United States
United States > US
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Summary:A mere 12 years after the first proposed Consolidated Omnibus Budget Reconciliation Act of 1985 health care continuance regulations under Sec 4980B were released, the IRS has issued final regulations and additional proposed regulations. In the Service's defense, this has been one of the few times the IRS could catch up the regulations to Congress's frequent changes to the COBRA statute. The new regulations restate the proposed regulations in many cases and add clarifying examples.
ISSN:0039-9957