Section 9605 (COBRA Continuation Coverage)

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:United_States_federal_law
gptkbp:appliesTo	group health plans qualifying events such as job loss, reduction in hours, divorce, or death
gptkbp:appliesToEmployersWith	20 or more employees
gptkbp:codifiedIn	gptkb:Internal_Revenue_Code_Section_4980B
gptkbp:dateEnacted	1985
gptkbp:enforcedBy	gptkb:Department_of_Health_and_Human_Services gptkb:Internal_Revenue_Service gptkb:U.S._Department_of_Labor
gptkbp:excludes	church plans certain small employers federal government health plans
https://www.w3.org/2000/01/rdf-schema#label	Section 9605 (COBRA Continuation Coverage)
gptkbp:maximumCoveragePeriod	18 months 36 months (in some cases)
gptkbp:partOf	gptkb:Consolidated_Omnibus_Budget_Reconciliation_Act_of_1985
gptkbp:penalty	excise tax
gptkbp:provides	temporary extension of health coverage
gptkbp:relatedTo	gptkb:insurance continuation coverage
gptkbp:requires	employers to offer continuation of health coverage notice to employees and beneficiaries
gptkbp:bfsParent	gptkb:American_Rescue_Plan_Act
gptkbp:bfsLayer	5