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Should We Provide a COBRA Notice of Unavailability to an Individual Who Is Not Covered Under Our Plan?
Thomson Reuters / EBIA 
[Guidance Overview] May 14, 2026 "[E]ven though your employee's son is not a COBRA qualified beneficiary (because he was not covered by the plan when he lost eligibility), he is still an 'other individual' to whom you must provide a notice of unavailability. The notice must be written in a manner calculated to be understood by the average plan participant and must explain why the individual is not entitled to COBRA (or an extension of COBRA)." MORE >> |
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