When a health plan is replaced by a similar plan at the employer's desire, must COBRA benefits be offered to those employees who decline the new plan. Thanks.

My personal experience has been no - the terminating plan will typically not continue a contract for COBRA purposes only.

Complete plan termination usually exempts an employer from offering COBRA benefits.

If it's a not a complete changeover - the existing plan is being kept with the new plan for a period of time, then you may need to offer COBRA.

In the scenario you have described, there does not appear to be a qualifying event in order for COBRA coverage to be offered.

SG