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IRS Revenue Ruling Applies COBRA 'Small Plan Exception' to Asset Purchase, Stock Purchase Scenarios
Internal Revenue Service [IRS] 
[Official Guidance] July 1, 2003
Excerpt: In Situation 1, a group health plan maintained by the combined entity ceases to be excepted from COBRA as a small-employer plan as of the date of the stock transfer. In Situation 2, a group health plan maintained by the acquiring company continues to be excepted from COBRA as a small-employer plan for at least the remainder of the year of the asset acquisition.
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