"It is the Department's position that ERISA Section 606(a)(4) gives each qualified beneficiary a separate right to receive a written Election Notice upon the occurrence of a qualifying event permitting him or her to exercise COBRA continuation rights. This requirement may, in some cases, be met by mailing one Election Notice where more than one qualified beneficiary resides at the same address. Where, at the time of the notification, the last known addresses of the covered employee, his or her spouse, and dependent children (if any) are the same, the Department will consider a single first class mailing addressed to the covered employee, his or her spouse, and dependent children (if any) to be good faith compliance with the Election Notice requirements[.]"  MORE >>