3/25/2004: Why Domestic Partners Are Not Eligible for COBRA Coverage (OnQue Technologies, Inc.)

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.