Proper and timely notification is arguably the most important (and most frequently litigated) aspect of COBRA administration. The employer must provide a general notice at the commencement of active coverage. Let’s be honest, most employees do not continue reading past the title of this notice. However, an individualized election notice becomes due once a qualifying event occurs. The election notice is distributed to individuals at a time when things in their life are changing and they are considering options on the best path forward. Therefore, the election notice is extremely important.
