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|Why Domestic Partners Are Not Eligible for COBRA Coverage|
OnQue Technologies, Inc.
Mar. 25, 2004
Excerpt: ERISA, the federal law that regulates COBRA continuation coverage in conjunction with the Internal Revenue Code, permits only 'qualified beneficiaries' to receive COBRA benefits. Under IRS 1999 final regulations, a qualified beneficiary is defined only as a covered employee, the spouse of a covered employee, or the dependent child of a covered employee.
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