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COBRA for state and local governmental plans
1Los Angeles Office of Seyfarth Shaw, USA.
Abstract:
This article summarizes the statutory requirements for COBRA continuation coverage under the Public Health Service Act (PHSA) and notes where those requirements differ from those under the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code, and then examines two important areas that distinguish private and public sector COBRA--enforcement and regulatory guidance.
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