COBRA Premium and HDHP

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Is anyone aware of a special rule for determining the COBRA premium for a high deductible health plan. I'm thinking of a scenario that takes into account the deductible if it is paid by the employer. Thanks.

[MARYMM]

Is anyone aware of a special rule for determining the COBRA premium for a high deductible health plan. I'm thinking of a scenario that takes into account the deductible if it is paid by the employer. Thanks.

The COBRA premium for an HDHP would be 102% of the premium. I think you are asking about the HSA which the employer in this case is funding. HSA's are not subject to COBRA

http://www.irs.gov/pub/irs-drop/n-04-2.pdf

Q-35. Are HSAs subject to COBRA continuation coverage under section 4980B?

A-35. No. Like Archer MSAs, HSAs are not subject to COBRA continuation coverage.

However, the terminated employee can continue to fund the HSA on their own if they choose to.