State of Hawaii     

HAWAI`I EMPLOYER-UNION HEALTH BENEFITS TRUST FUND

COBRA General Information:

Includes FAQs extracted from the DOL, DHHS and IRS websites.   These FAQs focus on employers, employees and general situations. 
 

• IRS Notice 2009-27 – Explains IRS interpretations of “involuntary terminations,” “assistance eligible individual,” “calculation of premium reduction,” “coverage eligible for premium reduction,” “beginning of premium reduction period,” “end of premium reduction period,” and “recapture of premium assistance,”

• Extract from HHS Public Employees COBRA Continuation of Coverage - Provides general COBRA information.

• ARRA Subsidy Denials - Provides instructions to appeal a denial of eligibility for the COBRA premium subsidy.

• DOL COBRA FAQ for Employees - General COBRA information similar to the HHS Public employees extract.

• DOL FAQ For Employers - General COBRA information for employers.

• IRS Q&A for Employers - Information associated with the implementation of ARRA.

• LINKS Related to COBRA and ARRA - List of links that provide more detail information about COBRA and ARRA.

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