"Once you have decided how you will determine the full-time status of employees, and once you've written down those rules, you can tackle an issue that employers face nearly every day: how to treat employees during leaves of absence. In the past, employers subject to the Family and Medical Leave Act (FMLA) would offer COBRA to employees who need additional time off upon the expiration of their protected FMLA leave. For employers not subject to FMLA, employees on approved leaves of absence would often be offered COBRA at the beginning of their leave. That option is no longer available for employers who use the lookback measurement and stability period method to calculate eligibility."  MORE >>