--- title: Offering COBRA Benefits to Retirees - Small Policy Differences Can Lead to Extremely Different Outcomes description: Offering COBRA benefits to retirees? Read this first. Small differences can lead to extremely different outcomes. image: https://info.cobraguard.net/hubfs/Offering%20COBRA%20Benefits%20to%20Retirees%20-%20Small%20Policy%20Differences%20Can%20Lead%20to%20Extremely%20Different%20Outcomes.jpg --- - [Help/FAQs](https://www.cobraguard.net/help) - [Login](http://www.cobraguard.net/login) [![Cobraguard Blog](https://info.cobraguard.net/hs-fs/hubfs/ITEDIUM/CGlogo_itedium_blog.jpg?width=297&name=CGlogo_itedium_blog.jpg "Cobraguard Blog")](http://www.cobraguard.net/) [On-Demand COBRA Administration](http://www.cobraguard.net/) # What Could You Achieve ... If You Weren't Bogged Down by COBRA? # The COBRA Blog # Offering COBRA Benefits to Retirees - Small Policy Differences Can Lead to Extremely Different Outcomes Posted by [Robert Meyers](https://info.cobraguard.net/cobra-blog/author/robert-meyers) on Wed, Aug 09, 2017 @ 19:08 PM - [Tweet](https://twitter.com/share) ![cobra-for-retirees](https://info.cobraguard.net/hs-fs/hubfs/Offering%20COBRA%20Benefits%20to%20Retirees%20-%20Small%20Policy%20Differences%20Can%20Lead%20to%20Extremely%20Different%20Outcomes.jpg?width=285&name=Offering%20COBRA%20Benefits%20to%20Retirees%20-%20Small%20Policy%20Differences%20Can%20Lead%20to%20Extremely%20Different%20Outcomes.jpg "cobra-for-retirees")Wondering how employers can best offer retiree health benefits? To shed some light on this complex topic, we’re looking at the case of Tom and Nancy. In retirement, Tom plans to golf nine holes a day and spend his evenings listening to live bands on the beach. Nancy has a love of travel and spicy food. Her plans include driving an RV across the country.  Before they embark on these exciting adventures, Tom and Nancy must first consider their health insurance options. One option that must be offered to both Tom and Nancy is COBRA. Below, we will look at how Tom and Nancy’s respective employers handle COBRA when employees retire. As you will see, small differences lead to extremely different outcomes.      **COBRA = Triggering Event + Loss of Coverage** The basic premise of COBRA is easy. When one of seven triggering events causes a loss of group health coverage, plans subject to COBRA must offer the continuation of group health coverage for a specified amount of time. Often, when valued employees retire, companies offer a retiree medical plan or extended coverage on the active plan for a limited amount of time. The retiree has obviously experienced a triggering event – the loss of employment.  However, under these circumstances where extended or retiree coverage is provided, it would appear that the retiree has not experienced a loss of coverage.    So, what happens when the triggering event occurs but coverage is not immediately lost? Does COBRA lie in wait ready to strike? Stay tuned as we explore that question … **Tom’s Company Offers COBRA *or* Retiree Medical** Tom’s company sponsors a medical plan for active employees. Tom’s company also sponsors a separate retiree medical plan. When Tom retired, his company offered him the option of 18 months of COBRA under the active plan or 12 months of employer paid coverage under the retiree plan. However, to receive the paid retiree coverage, Tom and his wife must waive COBRA.  Tom and his wife decline COBRA under the active plan, enroll in the retiree plan and begin their retirement. The IRS regulations make it clear that at the end of the 12 months of retiree coverage, neither Tom nor his wife must be offered COBRA continuation of the retiree coverage.  In this case, the company’s obligation ends after 12 months. Unfortunately, 10 months into his retirement, Tom gets a little too close to a rather large alligator on the golf course while chasing a stray ball. Following Tom’s untimely death, his wife calls the company to inquire about her health insurance. The company informs Tom’s widow that her coverage under the retiree plan will be lost due to Tom’s death. Tom’s wife has now experienced a COBRA qualifying event. The company must offer her 36 months of COBRA under the retiree plan. The 36-month period runs from the date of Tom’s death. The company can charge her up to 102 percent of the premium.  This additional COBRA obligation could have been avoided if the company had structured the alternate retiree coverage to extend to Tom’s wife for the entire 12-month period regardless of possible termination events such as death or divorce. In that case, Tom’s death would not have caused a loss of coverage so there would not have been an additional COBRA obligation. The company’s obligation would have been providing coverage lasting 12 months rather than 46 months (10 months of retiree coverage plus 36 months of COBRA following Tom’s death). **Nancy’s Company Offers Extended Coverage** Nancy is a very valuable executive.  Upon her retirement, her company offers to extend the same coverage that she and her husband had under the active employee plan and continue making the same employer contribution. Her company extends her coverage for 12 months and pays 100 percent of her premium. Unlike Tom, Nancy’s company does not require her to waive COBRA at the time of her retirement.  Nancy will lose retiree coverage before the end of the maximum COBRA period – COBRA is required for 18 months and she is only provided with 12 months of extended coverage. Because Nancy was not required to waive COBRA, she will experience a deferred loss of coverage at the end of her 12 months of extended active coverage. Nancy’s company must offer her and her husband an additional six months of COBRA coverage. How can a deferred loss of coverage cause major problems? Many companies that offer retiree coverage for a period that is less than the maximum COBRA period, but do not require a waiver of COBRA upon retirement, fail to realize that they are required to offer COBRA at the end of the retiree coverage. Most of the time, retirees do not realize they are entitled to COBRA or do not desire to enroll in COBRA. However, consider a retiree who fails to obtain other coverage and experiences a heart attack requiring expensive surgery and rehabilitation three months after the expiration of retiree coverage. The retiree will be scrambling to find coverage wherever possible. If the company failed to send a COBRA election notice upon expiration of the retiree coverage, the 60-day election period has not yet begun and the retiree can demand COBRA retroactive to the end of the retiree coverage. The company is now on the hook for all claims related to the heart attack. Even more frightening, the insurance company may refuse to pay the claims if the employer’s mistake caused the extended COBRA election period. The employer may be left paying the claims out of its own pocket. **Retiree Best Practices** The interaction between retiree medical plans, severance agreements and COBRA is a complicated subject. This article barely scrapes the surface. First and foremost, you should work with experienced benefits counsel to review your policies and procedures. Next, remember that COBRA waivers at the time of retirement are a very smart investment. Finally, defining the term of retiree coverage and preventing a loss of coverage during that defined term can significantly limit your COBRA obligation.   ***This article was reprinted from the June 2017 issue of Health Insurance Underwriter Magazine featuring our very own Robert Meyers.*** [![describe the image](https://info.cobraguard.net/hs-fs/file-17837940-gif/images/cg-callout-breakup.gif)](https://info.cobraguard.net/how-to-choose-COBRA-admin/)[![describe the image](https://info.cobraguard.net/hs-fs/file-17838292-gif/images/cg-callout-potofgold.gif)](https://info.cobraguard.net/returnonoutsourcing/) ### Subscribe to the COBRAGuard Blog ### Latest Posts ### Posts by category - [2015 reporting requirements (1)](https://info.cobraguard.net/cobra-blog/topic/2015-reporting-requirements) - [29'ers and cobra (1)](https://info.cobraguard.net/cobra-blog/topic/2939ers-and-cobra) - [aca (6)](https://info.cobraguard.net/cobra-blog/topic/aca) - [aca and cobra (1)](https://info.cobraguard.net/cobra-blog/topic/aca-and-cobra) - [ACA broker fee proposals (1)](https://info.cobraguard.net/cobra-blog/topic/aca-broker-fee-proposals) - [ACA changes (2)](https://info.cobraguard.net/cobra-blog/topic/aca-changes) - [ACA changes to certificates of creditable coverage (1)](https://info.cobraguard.net/cobra-blog/topic/aca-changes-to-certificates-of-creditable-coverage) - [ACA compliance (3)](https://info.cobraguard.net/cobra-blog/topic/aca-compliance) - [aca developments (1)](https://info.cobraguard.net/cobra-blog/topic/aca-developments) - [ACA penalties (1)](https://info.cobraguard.net/cobra-blog/topic/aca-penalties) - [aca reporting (2)](https://info.cobraguard.net/cobra-blog/topic/aca-reporting) - [ACA reporting requirements (1)](https://info.cobraguard.net/cobra-blog/topic/aca-reporting-requirements) - [aca safe harbor (1)](https://info.cobraguard.net/cobra-blog/topic/aca-safe-harbor) - [ACA subsidy (1)](https://info.cobraguard.net/cobra-blog/topic/aca-subsidy) - [aca transition relief (1)](https://info.cobraguard.net/cobra-blog/topic/aca-transition-relief) - [aca update (6)](https://info.cobraguard.net/cobra-blog/topic/aca-update) - [affordable care act (15)](https://info.cobraguard.net/cobra-blog/topic/affordable-care-act) - [affordable care act and cobra (1)](https://info.cobraguard.net/cobra-blog/topic/affordable-care-act-and-cobra) - [affordable care act compliance (1)](https://info.cobraguard.net/cobra-blog/topic/affordable-care-act-compliance) - [Affordable Care Act update (6)](https://info.cobraguard.net/cobra-blog/topic/affordable-care-act-update) - [affordable care act updates (1)](https://info.cobraguard.net/cobra-blog/topic/affordable-care-act-updates) - [age 26 rule (1)](https://info.cobraguard.net/cobra-blog/topic/age-26-rule) - [ahp changes (1)](https://info.cobraguard.net/cobra-blog/topic/ahp-changes) - [Association Health Plan (1)](https://info.cobraguard.net/cobra-blog/topic/association-health-plan) - [association health plan changes (1)](https://info.cobraguard.net/cobra-blog/topic/association-health-plan-changes) - [benefit campaigns (1)](https://info.cobraguard.net/cobra-blog/topic/benefit-campaigns) - [benefits administration (5)](https://info.cobraguard.net/cobra-blog/topic/benefits-administration) - [benefits administration outsourcing (1)](https://info.cobraguard.net/cobra-blog/topic/benefits-administration-outsourcing) - [benefits communication (1)](https://info.cobraguard.net/cobra-blog/topic/benefits-communication) - [billing reconciliation (1)](https://info.cobraguard.net/cobra-blog/topic/billing-reconciliation) - [Cadillac tax (1)](https://info.cobraguard.net/cobra-blog/topic/cadillac-tax) - [census (1)](https://info.cobraguard.net/cobra-blog/topic/census) - [certificate of creditable coverage (2)](https://info.cobraguard.net/cobra-blog/topic/certificate-of-creditable-coverage) - [certificates of creditable coverage (2)](https://info.cobraguard.net/cobra-blog/topic/certificates-of-creditable-coverage) - [changes to certificates of creditable coverage (1)](https://info.cobraguard.net/cobra-blog/topic/changes-to-certificates-of-creditable-coverage) - [Choose a COBRA Administrator (1)](https://info.cobraguard.net/cobra-blog/topic/choose-a-cobra-administrator) - [cobra (10)](https://info.cobraguard.net/cobra-blog/topic/cobra) - [cobra administration (71)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration) - [COBRA administration mistakes (4)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration-mistakes) - [COBRA administration outsourcing (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration-outsourcing) - [COBRA administration partner (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration-partner) - [COBRA administration program (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration-program) - [COBRA administration services (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration-services) - [cobra administration tips (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-administration-tips) - [cobra administrator (7)](https://info.cobraguard.net/cobra-blog/topic/cobra-administrator) - [cobra and aca (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-and-aca) - [cobra and aca eligibility (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-and-aca-eligibility) - [cobra and divorce (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-and-divorce) - [COBRA and Medicare (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-and-medicare) - [cobra and voluntary benefits (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-and-voluntary-benefits) - [COBRA beneficiary is incapacitated (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-beneficiary-is-incapacitated) - [COBRA benefit (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-benefit) - [cobra benefits (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-benefits) - [COBRA benefits for same-sex spouses (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-benefits-for-same-sex-spouses) - [COBRA best practice (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-best-practice) - [COBRA best practices (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-best-practices) - [cobra blog (15)](https://info.cobraguard.net/cobra-blog/topic/cobra-blog) - [cobra bob (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-bob) - [COBRA bookkeeping (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-bookkeeping) - [COBRA collection (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-collection) - [cobra communication (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-communication) - [COBRA compliance (9)](https://info.cobraguard.net/cobra-blog/topic/cobra-compliance) - [COBRA continuation (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-continuation) - [cobra continuation coverage (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-continuation-coverage) - [cobra continuation coverage election notices (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-continuation-coverage-election-notices) - [COBRA continuing education (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-continuing-education) - [cobra conundrums (12)](https://info.cobraguard.net/cobra-blog/topic/cobra-conundrums) - [cobra coordination (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-coordination) - [cobra coverage (7)](https://info.cobraguard.net/cobra-blog/topic/cobra-coverage) - [cobra developments (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-developments) - [cobra disability extension benefits (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-disability-extension-benefits) - [COBRA during a merger (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-during-a-merger) - [COBRA during divorce (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-during-divorce) - [COBRA during mergers and acquisitions (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-during-mergers-and-acquisitions) - [COBRA early termination notices (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-early-termination-notices) - [COBRA education (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-education) - [COBRA efficiency (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-efficiency) - [cobra eligibility (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-eligibility) - [COBRA eligibility at age 26 (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-eligibility-at-age-26) - [cobra eligible workers (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-eligible-workers) - [cobra enrollment window (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-enrollment-window) - [cobra for public entities (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-for-public-entities) - [COBRA for voluntary benefits (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-for-voluntary-benefits) - [cobra guard (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-guard) - [COBRA guidelines (5)](https://info.cobraguard.net/cobra-blog/topic/cobra-guidelines) - [COBRA guidlines (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-guidlines) - [COBRA Implications of Marriage and Divorce (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-implications-of-marriage-and-divorce) - [COBRA ineligibility for gross misconduct (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-ineligibility-for-gross-misconduct) - [cobra info. (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-info) - [COBRA leave of absence (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-leave-of-absence) - [COBRA merger and acquisition rules (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-merger-and-acquisition-rules) - [COBRA mistake (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-mistake) - [cobra mistakes (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-mistakes) - [cobra non-compliance (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-non-compliance) - [COBRA notice (3)](https://info.cobraguard.net/cobra-blog/topic/cobra-notice) - [cobra notices (8)](https://info.cobraguard.net/cobra-blog/topic/cobra-notices) - [COBRA notification (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-notification) - [COBRA option (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-option) - [COBRA options for plan sponsors (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-options-for-plan-sponsors) - [COBRA outsourcing (9)](https://info.cobraguard.net/cobra-blog/topic/cobra-outsourcing) - [COBRA outsourcing COBRA administration (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-outsourcing-cobra-administration) - [cobra overpayment (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-overpayment) - [COBRA participants (4)](https://info.cobraguard.net/cobra-blog/topic/cobra-participants) - [COBRA participation (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-participation) - [cobra payment (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-payment) - [COBRA payment collection (2)](https://info.cobraguard.net/cobra-blog/topic/cobra-payment-collection) - [COBRA policies (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-policies) - [cobra qualifying (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-qualifying) - [COBRA qualifying event (5)](https://info.cobraguard.net/cobra-blog/topic/cobra-qualifying-event) - [cobra qualifying events (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-qualifying-events) - [cobra qualifying plans (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-qualifying-plans) - [COBRA questions (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-questions) - [COBRA software (8)](https://info.cobraguard.net/cobra-blog/topic/cobra-software) - [COBRA solution (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-solution) - [COBRA solutions (7)](https://info.cobraguard.net/cobra-blog/topic/cobra-solutions) - [cobra special enrollment (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-special-enrollment) - [COBRA status (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-status) - [COBRA system (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-system) - [COBRA training (4)](https://info.cobraguard.net/cobra-blog/topic/cobra-training) - [cobra webinars (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-webinars) - [COBRA when fired for gross misconduct (1)](https://info.cobraguard.net/cobra-blog/topic/cobra-when-fired-for-gross-misconduct) - [cobraguard (3)](https://info.cobraguard.net/cobra-blog/topic/cobraguard) - [COBRAGuard blog (1)](https://info.cobraguard.net/cobra-blog/topic/cobraguard-blog) - [corporate downsizing (1)](https://info.cobraguard.net/cobra-blog/topic/corporate-downsizing) - [cost of health care (1)](https://info.cobraguard.net/cobra-blog/topic/cost-of-health-care) - [cost of health reform (1)](https://info.cobraguard.net/cobra-blog/topic/cost-of-health-reform) - [creditable coverage (1)](https://info.cobraguard.net/cobra-blog/topic/creditable-coverage) - [direct billing (1)](https://info.cobraguard.net/cobra-blog/topic/direct-billing) - [direct billing administration (1)](https://info.cobraguard.net/cobra-blog/topic/direct-billing-administration) - [eligibility and enrollment (1)](https://info.cobraguard.net/cobra-blog/topic/eligibility-and-enrollment) - [eligibility and enrollment platform (1)](https://info.cobraguard.net/cobra-blog/topic/eligibility-and-enrollment-platform) - [eligibility and enrollment software (1)](https://info.cobraguard.net/cobra-blog/topic/eligibility-and-enrollment-software) - [employee appreciation (1)](https://info.cobraguard.net/cobra-blog/topic/employee-appreciation) - [employee benefit brokers (1)](https://info.cobraguard.net/cobra-blog/topic/employee-benefit-brokers) - [employer compliance (1)](https://info.cobraguard.net/cobra-blog/topic/employer-compliance) - [employer mandate (6)](https://info.cobraguard.net/cobra-blog/topic/employer-mandate) - [employer mandate guidance (1)](https://info.cobraguard.net/cobra-blog/topic/employer-mandate-guidance) - [employer notifications (1)](https://info.cobraguard.net/cobra-blog/topic/employer-notifications) - [enrollment communication strategy (1)](https://info.cobraguard.net/cobra-blog/topic/enrollment-communication-strategy) - [Essential Health Benefits (1)](https://info.cobraguard.net/cobra-blog/topic/essential-health-benefits) - [exchange notices (1)](https://info.cobraguard.net/cobra-blog/topic/exchange-notices) - [exchanges impact on COBRA benefits (1)](https://info.cobraguard.net/cobra-blog/topic/exchanges-impact-on-cobra-benefits) - [flex administration (1)](https://info.cobraguard.net/cobra-blog/topic/flex-administration) - [flexible spending accounts (1)](https://info.cobraguard.net/cobra-blog/topic/flexible-spending-accounts) - [fsa (1)](https://info.cobraguard.net/cobra-blog/topic/fsa) - [FSA contributions (1)](https://info.cobraguard.net/cobra-blog/topic/fsa-contributions) - [fsa under cobra (2)](https://info.cobraguard.net/cobra-blog/topic/fsa-under-cobra) - [gross misconduct (1)](https://info.cobraguard.net/cobra-blog/topic/gross-misconduct) - [group benefits (1)](https://info.cobraguard.net/cobra-blog/topic/group-benefits) - [group health insurance (1)](https://info.cobraguard.net/cobra-blog/topic/group-health-insurance) - [health benefit costs (1)](https://info.cobraguard.net/cobra-blog/topic/health-benefit-costs) - [health benefit update (1)](https://info.cobraguard.net/cobra-blog/topic/health-benefit-update) - [health care costs (1)](https://info.cobraguard.net/cobra-blog/topic/health-care-costs) - [health care in the u.s. (1)](https://info.cobraguard.net/cobra-blog/topic/health-care-in-the-us) - [Health care premiums (1)](https://info.cobraguard.net/cobra-blog/topic/health-care-premiums) - [health care reform (4)](https://info.cobraguard.net/cobra-blog/topic/health-care-reform) - [health care reform compliance (1)](https://info.cobraguard.net/cobra-blog/topic/health-care-reform-compliance) - [health care strategy (1)](https://info.cobraguard.net/cobra-blog/topic/health-care-strategy) - [health exchange (1)](https://info.cobraguard.net/cobra-blog/topic/health-exchange) - [health insurance (3)](https://info.cobraguard.net/cobra-blog/topic/health-insurance) - [health insurance guidance (1)](https://info.cobraguard.net/cobra-blog/topic/health-insurance-guidance) - [health insurance marketplace (2)](https://info.cobraguard.net/cobra-blog/topic/health-insurance-marketplace) - [health plan IRS reporting (1)](https://info.cobraguard.net/cobra-blog/topic/health-plan-irs-reporting) - [health premium reimbursement (1)](https://info.cobraguard.net/cobra-blog/topic/health-premium-reimbursement) - [Health reform (5)](https://info.cobraguard.net/cobra-blog/topic/health-reform) - [health reform compliance (1)](https://info.cobraguard.net/cobra-blog/topic/health-reform-compliance) - [health reform cost (1)](https://info.cobraguard.net/cobra-blog/topic/health-reform-cost) - [health reform news (1)](https://info.cobraguard.net/cobra-blog/topic/health-reform-news) - [health reform update (3)](https://info.cobraguard.net/cobra-blog/topic/health-reform-update) - [health savings accounts and COBRA administration (1)](https://info.cobraguard.net/cobra-blog/topic/health-savings-accounts-and-cobra-administration) - [healthcare costs (1)](https://info.cobraguard.net/cobra-blog/topic/healthcare-costs) - [healthcare exchange income verification (1)](https://info.cobraguard.net/cobra-blog/topic/healthcare-exchange-income-verification) - [healthcare reform (4)](https://info.cobraguard.net/cobra-blog/topic/healthcare-reform) - [hipaa certificates of creditable coverage (1)](https://info.cobraguard.net/cobra-blog/topic/hipaa-certificates-of-creditable-coverage) - [holiday party (1)](https://info.cobraguard.net/cobra-blog/topic/holiday-party) - [holiday risk management (1)](https://info.cobraguard.net/cobra-blog/topic/holiday-risk-management) - [how COBRA works with HSAs (1)](https://info.cobraguard.net/cobra-blog/topic/how-cobra-works-with-hsas) - [hr best practices (3)](https://info.cobraguard.net/cobra-blog/topic/hr-best-practices) - [HR issues (13)](https://info.cobraguard.net/cobra-blog/topic/hr-issues) - [hr strategies (1)](https://info.cobraguard.net/cobra-blog/topic/hr-strategies) - [hr tips (1)](https://info.cobraguard.net/cobra-blog/topic/hr-tips) - [hsa (1)](https://info.cobraguard.net/cobra-blog/topic/hsa) - [HSAs and COBRA administration (2)](https://info.cobraguard.net/cobra-blog/topic/hsas-and-cobra-administration) - [IM Solutions (1)](https://info.cobraguard.net/cobra-blog/topic/im-solutions) - [individual mandate (2)](https://info.cobraguard.net/cobra-blog/topic/individual-mandate) - [insurance tax credits (1)](https://info.cobraguard.net/cobra-blog/topic/insurance-tax-credits) - [irs notice 2015-17 (1)](https://info.cobraguard.net/cobra-blog/topic/irs-notice-2015-17) - [labor audits (1)](https://info.cobraguard.net/cobra-blog/topic/labor-audits) - [leaves of absence (1)](https://info.cobraguard.net/cobra-blog/topic/leaves-of-absence) - [limited cobra (1)](https://info.cobraguard.net/cobra-blog/topic/limited-cobra) - [marketplace payment collection (1)](https://info.cobraguard.net/cobra-blog/topic/marketplace-payment-collection) - [marketplace plan (1)](https://info.cobraguard.net/cobra-blog/topic/marketplace-plan) - [Marketplace subsidy (1)](https://info.cobraguard.net/cobra-blog/topic/marketplace-subsidy) - [marketplace update (1)](https://info.cobraguard.net/cobra-blog/topic/marketplace-update) - [medical cost trend (1)](https://info.cobraguard.net/cobra-blog/topic/medical-cost-trend) - [Medicare (1)](https://info.cobraguard.net/cobra-blog/topic/medicare) - [mini COBRA (1)](https://info.cobraguard.net/cobra-blog/topic/mini-cobra) - [mini COBRA laws (1)](https://info.cobraguard.net/cobra-blog/topic/mini-cobra-laws) - [minimal essential coverage (1)](https://info.cobraguard.net/cobra-blog/topic/minimal-essential-coverage) - [minimum essential coverage (1)](https://info.cobraguard.net/cobra-blog/topic/minimum-essential-coverage) ### Follow Us - [Copyright ](https://info.cobraguard.net/cobra-blog/offering-cobra-benefits-to-retirees-small-policy-differences-can-lead-to-extremely-different-outcomes#)[© 2003 - 2016 iTedium](https://info.cobraguard.net/cobra-blog/offering-cobra-benefits-to-retirees-small-policy-differences-can-lead-to-extremely-different-outcomes#) - [Terms of Use](https://www.cobraguard.net/terms) - [Privacy Policy](https://www.cobraguard.net/privacy)