What group health plans are subject to COBRA? Which employers are required to offer COBRA coverage?
The law generally covers health plans maintained by private-sector employers with 20 or more employees, employee organizations, or state or local governments. Employers with 20 or more employees are usually required to offer COBRA coverage and to notify their employees of the availability of such coverage. COBRA applies to plans maintained by private-sector employers and sponsored by most state and local governments.