To avoid incurring fines and penalties and remain in compliance, the Department of Labor states that COBRA should be offered to any benefit defined as a group health plan. By definition this includes all HRAs and FSAs.
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Group health plans are employee welfare benefit plans established or maintained by an employer or by an employee organization (such as a union), or both, that provides medical care for participants or their dependents directly or through insurance, reimbursement, or otherwise.