Pranschke S C
Willis Corroon Group, St. Louis, USA.
Benefits Q. 1996;12(4):29-35.
An employer should evaluate the status of its records on COBRA compliance, paying particular attention to items the IRS will request. Prompt correction of any short-comings can help to decrease exposure during a COBRA audit. An added advantage will be a more systematic administration of this area of employee benefits.
雇主应评估其关于《综合预算协调法案》（COBRA）合规记录的状况，尤其要关注美国国税局（IRS）会要求的项目。迅速纠正任何不足之处有助于减少在COBRA审计期间面临的风险。另一个好处是能对员工福利的这一领域进行更系统的管理。
