COBRA Handbook is designed for benefits professionals, plan administrators,employers, service providers, fiduciaries, attorneys, and others who must dealwith the complexities of the Consolidated Omnibus Budget Reconciliation Act of1985 as amended (COBRA).The 2012 Edition reviews significant legal developments in the COBRA arenasince the publication of the prior edition and discusses new judicialdecisions issued during the past year. Highlights include updated andextensive discussions of the following issues:What types of employee benefit plans are subject to COBRAUnder what circumstances a COBRA qualifying event occursWhat constitutes termination due to "gross misconduct" for COBRA purposesHow a plan administrator can ensure compliance with COBRA's notificationrequirements, and what type of documentation should be retainedUnder what circumstances a plan must notify an individual of the terminationof his or her COBRA coverageAnd much more!The 2012 Edition of COBRA Handbook also reviews in detail the rules containedin the IRS and DOL regulations and offers guidance on how to comply with thevarious rules contained in the regulations.In addition, COBRA Handbook includes the following features to help employers,other plan sponsors, administrators, and consultants in administrating andcomplying with this complicated and continuously developing area of the law:Examples illustrating important conceptsPractice Pointers to help benefits professionals comply with COBRADetailed case citations and notes to help the reader quickly locate relevantportions of the law, regulations, administrative releases, and supportingjudicial decisionsThe full text of the DOL and IRS Final COBRA Regulations, model COBRA notices,and sample COBRA provisions for inclusion in a purchase agreementA glossary containing definitions of the key terms and abbreviations used inthe bookA table of cases at the end of the book providing full citations to relevantjudicial decisions, as well as chapter and section references for each casediscussedA table of COBRA cases grouped by issueA detailed subject index.