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COBRA and HIPAA Guidance

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The Internal Revenue Service has issued Notice 98-12 (2/2/98), which provides a model explanation of the health care continuation coverage requirements of the COBRA and HIPAA issues. The model gives practical guidance to individuals in deciding whether to elect continuation coverage. Employers are not required to distribute this notice, but we recommend that you provide it to employees and beneficiaries who are entitled to make COBRA elections to assist them in deciding whether to elect COBRA continuation coverage. The model explanation is available at the IRS Internet site at http://www.irs.ustreas.gov and the Department of Labor Internet site at http://www.dol.gov.dol/pwba. You may also call Jim Buschmann at (313) 393-7505 for a copy.
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