"Health plans and COBRA are not my area of experience. A question has arisen from my employer regarding COBRA continuation of health plan coverage. It seems a basic question, but I have not found any discussion on this point. Say an employee voluntarily terminated his employment in January 21, 2021. He was covered by our health plan at that time, and his coverage ended that day. Under the current rules, he has until the earlier of [1] one year from January 21, 2021, or [2] 60 days after the announced end of the COVID-19 emergency to elect to continue health coverage under our plan. If he does not obtain health coverage during the ensuing months, we understand that he remains eligible to elect COBRA under our plan until that deadline. What if he is covered by a health plan with his new employer and then he terminates that employment before the deadline to elect COBRA coverage under our plan -- could he elect COBRA under our plan rather than the new employer's plan? Or, does the intervening coverage under another plan mean that he can no longer elect COBRA coverage under our plan?"