COBRA Handbook provides health plan sponsors, administrators, service providers, fiduciaries, attorneys, and other benefits professionals with comprehensive, up-to-date coverage of the complex issues involved in complying with the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). In addition to detailed guidance and commentary, COBRA Handbook includes examples, model language, and references to relevant statutory, regulatory, and case law. The 2024 Edition includes discussions of new court decisions regarding: COBRA eligibility, the sufficiency of COBRA notices, and premium payment matters Issues related to litigating COBRA claims, such as the applicable statute of limitations period and standing to bring a claim The 2024 Edition also includes updated information on the federal government's tolling of COBRA-related deadlines due to the COVID-19 pandemic, now that the National Emergency has ended. For the practitioner's convenience and to assist in further research, COBRA Handbook also provides appendices reproducing the final COBRA regulations issued by the Department of Labor and the Internal Revenue Service.