The Department of Labor web site says,
“The Consolidated Omnibus Budget Reconciliation Act (COBRA) gives workers and their families who lose their health benefits the right to choose to continue group health benefits provided by their group health plan for limited periods of time under certain circumstances such as voluntary or involuntary job loss, reduction in the hours worked, transition between jobs, death, divorce and other life events. Qualified individuals may be required to pay the entire premium for coverage up to 102% of the cost to the plan.
“COBRA generally requires that group health plans sponsored by employers with 20 or more employees in the prior year offer employees and their families the opportunity for extension of health coverage (called continuation coverage) in certain instances where coverage under the plan would otherwise end.
“COBRA outlines how employees and family members may elect continuation coverage. It also requires employers and plans to provide notice.”
Additional information is available from the Department of Labor’s web site. Access the Frequently Asked Questions (FAQ) section
Association of Waldorf Schools of North America
Effective Practices Research Project
HR Document HR 10-1