- TABLE OF CONTENTS -

The list below shows the period published and the feature article(s) for that edition. To view a specific article, simply click on it.

Fourth Quarter 2003: Open Enrollment Issues

• 03Q43: Open Enrollment & COBRA QBs
• 03Q43: Changing The Plan Or Insurer
• 03Q43: Negotiating Insurance Or Administrative Contracts

Third Quarter 2003: The Impact Of Leave On Health Care & Day Care Benefits

• 03Q3: Background & Overview Of Applicable Leave Laws
• 03Q3: Unpaid, Non-FMLA Leaves
• 03Q3: Paid, Non-FMLA Leaves
• 03Q3: Unpaid FMLA Leaves
• 03Q3: Paid FMLA Leaves

Second Quarter 2003: Military Call-Up

• 03Q2: USERRA: An Employer's Obligations Regarding Military Call Up

First Quarter 2003: Termination Of Coverage Issues

• 03Q1-2: Termination Of Coverage

Fourth Quarter 2002: Court Cases On COBRA Notices

• 02Q4-1 Court Cases On COBRA Notices

Third Quarter 2002: Changing Or Adding Insurers Or Coverage Options

• 02Q3-2: Tips For Plan Design, Plan Changes, And Administrative Coordination
• 02Q3-1: COBRA Implications For Changing Or Adding Insurers Or Coverage Options

Second Quarter 2002: COBRA Issues In Mergers & Acquisitions

• 02Q2-4: Mergers & Acquisitions - Purchase Agreement Tips
• 02Q2-3: Mergers & Acquisitions - Asset Sales
• 02Q2-2: Mergers & Acquisitions - Stock Sales
• 02Q2-1: Mergers & Acquisitions - Overview

First Quarter 2002: COBRA And "Other Coverage" Issues

• 02Q1-4: Other Coverage Issues: COBRA and Military Health Coverage
• 02Q1-3: Other Coverage Issues: COBRA and Medicaid
• 02Q1-2: Other Coverage Issues: COBRA and Medicare
• 02Q1-1: Other Coverage Issues: COBRA and Other Group Coverage

Fourth Quarter 2001: Four Key Clarifications To The Final Regulations

• 01Q4 The "Election And Payment" Rules
• 01Q4-3 Moving Outside the Region of Region-Specific Coverage
• 01Q4-2 Insignificant Underpayments
• 01Q4-1 Termination Of Coverage "In Anticipation" Of A Qualifying Event

Third Quarter 2001: Protecting Against Practices That Allow Free Or Unnecessary Coverage

• 01Q3-5 "Protecting Against" Practices: Optional Techniques
• 01Q3-4 "Protecting Against" Practices: Other Administrative Basics
• 01Q3-3 "Protecting Against" Practices: Handling Coverage During COBRA Election And Payment Periods
• 01Q3-2 "Protecting Against" Practices: Understanding Notification Timelines
• 01Q3-1 "Protecting Against" Practices: The Initial COBRA Notice

Second Quarter 2001: The COBRA Timeline

• 01Q2-6 30-Day Grace Period
• 01Q2-5 45-Day Retroactive Premium Payment Period
• 01Q2-4 60-Day Election Period
• 01Q2-3 14-Day Notification Period
• 01Q2-2 Notification To The Plan Administrator
• 01Q2-1 The COBRA TIMELINE

First Quarter 2001: Health FSAs & COBRA

• HEALTH FSAs & COBRA: Q & A
• 01Q1 Health FSAs & COBRA: Employer Checklist
• 01Q1 Health FSAs & COBRA: Definitions, Rules, and Exemptions

Fourth Quarter 2000: Multiple Qualifying Events

• 00Q4 Checklist For Multiple QEs
• 00Q4 Administration Of The Multiple Qualifying Event Rules
• 00Q4 Medicare Entitlement And Termination
• 00Q4 The Divorce/Legal Separation Anomaly
• 00Q4 Multiple Qualifying Events: The Disability Extension Rule
• 00Q4 The Multiple Qualifying Event Rules
• 00Q4 Understanding The Basic Qualifying Event Rules
• 00Q4 Eligible Qualified Beneficiaries
• 00Q4 Rationale For Multiple Qualifying Event Rules

Third Quarter 2000: Premium Payment Rules

• 00Q3-5 A Checklist For Employers
• 00Q3-4 Other Issues (Communicating With Providers, Disability Extension Situations, In Trust Issues, Payment Through A Section 125 Plan, Coordination With Service Providers)
• 00Q3-3 Premium Payment Deadlines
• 00Q3-2 COBRA’s General Premium Rules

Second Quarter 2000: About Forms & Notices

• 00Q2 COBRA Notice Compliance Checklist
• 00Q2 Other Notices And Notice Information
• 00Q2 The Qualifying Event Notice
• 00Q2 The Initial COBRA Notice

First Quarter 2000: Terminating COBRA Coverage

• 00Q1Ways To Lose COBRA Coverage
• 00Q1Q & A On Terminating Coverage
• 00Q1HIPAA Certificate Of Coverage Issues On Termination Of COBRA Coverage
• 00Q1Coverage During COBRA’s Election And Premium Payment Periods
• 00Q1Stop-Loss Carrier And Insurance Company Issues With Terminating COBRA Coverage
• 00Q1Region-Specific HMO Issues
• 00Q1Procedures For Terminating COBRA Coverage
• 00Q1Conversion Issues On Termination Of COBRA Coverage
• 00Q1Termination Of COBRA Because Of Other Group Health Plan Coverage Or Medicare Entitlement
• 00Q1Termination Of COBRA For Failure To Pay Premiums
• 00Q1Termination Of COBRA Because Of Employer’s Cessation Of Health Plan Sponsorship
• 00Q1 Natural Expiration Of COBRA Continuation Period
• 00Q1 Events Terminating COBRA Coverage
• 00Q1 An Overview Of The Rules Governing Terminating COBRA Coverage
• 00Q1: Termination Of Extended Disability Cobra Coverage Because Of Cessation Of Diabled Status

Fourth Quarter 1999

• 99Q4 IRS Holds Hearings On February 1999 COBRA Regulations
• 99Q4 New Survey Proves Again The Increased Costs Of COBRA Coverage
• 99Q4 DOL Advisory Opinion 99-14a — Simplification Of The Qualifying Event Notice Rules
• 99Q4 A Review Of Recent COBRA Cases

Third Quarter 1999

• 99Q3 Questions and Answers
• 99Q3 Conclusions
• 99Q3 The Interaction Of COBRA And The Family And Medical Leave Act
• 99Q3 COBRA’s Application In Mergers, Acquisitions, And Business Reorganizations
• 99Q3 Termination Of COBRA’s 11 Month Disability Extension
• 99Q3 COBRA And Medicare Entitlement
• 99Q3 COBRA And Health Flexible Spending Accounts
• 99Q3 COBRA’s Small Employer Exemption
• 99Q3 COBRA’s Premium Payment Rules
• 99Q3 COBRA’s Disability Rules
• 99Q3 Responses To Provider Inquiries Concerning Qualified Beneficiaries
• 99Q3 Divorce And Cessation Of Dependency Notices
• 99Q3 Parties Who May Make COBRA Elections And Pay COBRA Premiums
• 99Q3 Qualified Beneficiaries Who Locate Out Of The Plan’s Service Area
• 99Q3 Deductibles And Limits And Split Family Units
• 99Q3 Repeal Of The Core Coverage Requirement
• 99Q3 An In-Depth Look At The New Final And Proposed COBRA Regulations

Second Quarter 1999

• 99Q2 Expansion Of COBRA’s Loss Of Coverage Definition
• 99Q2 Penalties For Non-Compliance With COBRA
• 99Q2 Plan Year Determination
• 99Q2 Medical Savings Accounts And COBRA
• 99Q2 Long Term Care Plans And COBRA
• 99Q2 An In-Depth Look At The New Final COBRA Regulations

First Quarter 1999

• 99Q1 The New “Proposed” COBRA Regulations
• 99Q1 The New “Final” COBRA Regulations
• 99Q1 IRS Issues Extensive COBRA Guidance

Fourth Quarter 1998

• 98Q4 COBRA Notices and Notice Procedures
• 98Q4 Proper COBRA Notice Procedures Preclude COBRA Penalties

Third Quarter 1998

• 98Q3 Medicare vs. COBRA - Which Pays First?
• 98Q3 Coordination Of Benefits Issues Take On New Importance
• 98Q3 Statute of Limitations
• 98Q3 Is The Geissal Case Retroactive?
• 98Q3 Does Geissal Apply To Medicare Entitlement?
• 98Q3 Facts Of Geissal Case
• 98Q3 New Rules For Terminating "Other Coverage"
• 98Q3 U.S. Supreme Court Resolves COBRA’s "Other Coverage" Dispute

Second Quarter 1998

• 98Q2 COBRA And Acquisitions - A Practical Approach
• 98Q2 COBRA In Business Sales And Acquisitions
• 98Q2 New IRS View On "Other Coverage" Cut-Off. What Does It Mean?
• 98Q2 U.S. Supreme Court To Solve COBRA’s "Other Coverage" Problem

First Quarter 1998

• 98Q1 Notice 98-12 - Overview of IRS Notice to QBs
• 98Q1 COBRA And FSAs vs. HIPAA And FSAs
• 98Q1 MSAs And Long-Term Care Plans
• 98Q1 Understanding The "98 Regs": COBRA’s Disability Extension
• 98Q1 New IRS COBRA Guidance Recently Released

Fourth Quarter 1997

• 97Q4 Summary Of Medicare Entitlement Rules
• 97Q4 Medicare And COBRA’s Disability Extension
• 97Q4 Coordination Of Benefits Issues
• 97Q4 Entitlement vs. Eligibility
• 97Q4 Medicare As Initial, Multiple, And Terminating Events
• 97Q4 Understanding The Interplay Between COBRA And Medicare

Third Quarter 1997

• 97Q3 Calculating COBRA Premiums
• 97Q3 An Opportunity To Remove QBs From The Plan
• 97Q3 Re-Evaluations On Your Plan Effective Date
• 97Q3 Applying The HIPPA Rules To Existing QBs
• 97Q3 Notification Timelines
• 97Q3 Open Enrollment -- Finding New Qes
• 97Q3 Amendment And Documentation Issues
• 97Q3 New Concepts/Definitions -- Who Is, And Who Isn't, A QB
• 97Q3 New Premium Rates, Applicable Premiums For QBs
• 97Q3 Changing Plans Or Insurers
• 97Q3 Insurers And Plans
• 97Q3 HIPAA's Impact On COBRA
• 97Q3 Open Enrollment - COBRA And HIPAA Collide

First Quarter 1997

• 97Q1 Facts & Fallacies About The New Law
• 97Q1 HIPAA-Required Changes
• 97Q1 New Law Requires Changes To COBRA Documents

Fourth Quarter 1996

• 96Q4 Fourth Quarter 1996 - Overview
• 96Q4 Technical Corrections
• 96Q4 HIPAA's Cost
• 96Q4 Penalty-Free Withdrawals From IRAs For Medical Expenses
• 96Q4 Medical Spending Accounts and Long Term Care Plans
• 96Q4 Mediare Entitlement Clarification
• 96Q4 Dropping COBRA Coverage - Medicare Entitlement Clarification
• 96Q4 COBRA Disability Extension
• 96Q4 Expanded Definition of QBs
• 96Q4 Guarantee Of Individual Insurance Availability
• 96Q4 HIPAA Excise Tax/Enforcement
• 96Q4 Special Enrollment Periods For Dependents
• 96Q4 Special Enrollment Periods For Individuals
• 96Q4 Plans May Disregard Prior Creditable Coverage Due To A 63-Day Break In Coverage
• 96Q4 New Pre-Existing Condition/Prior Creditable Coverage Rules
• 96Q4 Notification Of COBRA-Related Changes To Existing QBs
• 96Q4 Highlights of the New Law
• 96Q4 COBRA Administration Changed Significantly Due To New Health Care Legislation

Third Quarter 1996

• 96Q3 Responsibilities Checklist
• 96Q3 Changing or Adding a Health Plan?
• 96Q3 Employer That Relied On Its Insurance Agent Found Liable For Medical Claims and COBRA Violations

Second Quarter 1996

• 96Q2 IRS Ruling On Taxability Of Benefits
• 96Q2 Borden’s sued for $100 million for faulty COBRA notice system
• 96Q2 Using Alternative Coverage To Offset COBRA
• 96Q2 Alternative Coverage Methods
• 96Q2 Company Avoids COBRA Penalties By Offering Alternative Coverage

First Quarter 1996

• 96Q1 New IRS Ruling On Premium Payments
• 96Q1 COBRA Costs: 1995
• 96Q1 Quick Tips
• 96Q1 Eliminating The COBRA Free Ride
• 96Q1 Caterpillar Loses COBRA Suit To UAW

Fourth Quarter 1995

• 95Q4 Fourth Quarter 1995 - Q & A
• 95Q4 DOL Announces Rules On Initial COBRA Notices
• 95Q4 Summary of Medicare Entitlement Rules
• 95Q4 The Three Faces of Medicare
• 95Q4 Open Enrollment Is Here - Are You Ready?

Third Quarter 1995

• 95Q3 The Open Enrollment Dilemma
• 95Q3 Third Quarter 1995 - Q & A
• 95Q3 1994 COBRA Statistics
• 95Q3 Basic Qualifying Events
• 95Q3 Borden’s Sued for $100 Million