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Get Section 4980b 2002-2024

Uling provides guidance on when COBRA continuation coverage must commence if, in anticipation of divorce, an employee drops the coverage of a spouse under a group health plan of the employee’s employer. , Rev. Rul. 2002–88 ISSUE If an employee eliminates the coverage of the employee’s spouse under a group health plan in anticipation of their divorce, when must a plan that is required to make COBRA continuation coverage available to the spouse begin to make that coverage available? FACTS .

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