Fed Regist. 1997 Sep 23;62(184):49894-8.
This document is a request for information to assist the Department of Labor (the Department) in assessing the need for a regulation clarifying certain statutory notice requirements set forth in section 606 of Title I of the Employee Retirement Income Security Act (ERISA) and in section 4980B of the Internal Revenue Code (the Code). These statutory notice requirements were enacted as part of the continuation coverage provisions included in the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). The continuation coverage provisions, commonly referred to as the COBRA provisions, generally require group health plans to provide participants and beneficiaries who under certain circumstances would otherwise lose coverage (qualified beneficiaries) with the opportunity to elect to continue coverage under the plan at group rates for a limited period of time. The Department anticipates that information and views provided by plan sponsors, plan fiduciaries, service providers to plans, plan participants and beneficiaries, and other interested persons will aid it in assessing the need for issuing a regulation to explicate the notice requirements of the COBRA provisions and the appropriate scope and content of any such regulation. A regulation on the notice requirements of the COBRA provisions would affect participants and beneficiaries (including qualified beneficiaries) of certain group health plans, as well as the sponsors and fiduciaries of such plans.
本文件是一份信息请求，旨在协助劳工部（以下简称“劳工部”）评估是否需要制定一项法规，以明确《雇员退休收入保障法》（ERISA）第一编第606条和《国内税收法典》（以下简称“法典”）第4980B条规定的某些法定通知要求。这些法定通知要求是作为1985年《综合预算协调法》（COBRA）中延续保险条款的一部分而制定的。延续保险条款，通常称为COBRA条款，一般要求团体健康保险计划向在某些情况下否则将失去保险的参与者和受益人（合格受益人）提供机会，选择以团体费率在有限时间内继续参加该计划的保险。劳工部预计，计划主办方、计划受托人、计划服务提供商、计划参与者和受益人以及其他相关人士提供的信息和意见，将有助于其评估是否需要发布一项法规，以阐明COBRA条款的通知要求以及任何此类法规的适当范围和内容。关于COBRA条款通知要求的法规将影响某些团体健康保险计划的参与者和受益人（包括合格受益人），以及此类计划的主办方和受托人。
