Consolidated Omnibus Reconciliation Act


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Consolidated Omnibus Reconciliation Act

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COBRA

Federal legislation that requires employers with 20 or more employees to offer health insurance coverage to their employees for as long as 18 months after employment ends.
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Unless a spouse can provide coverage through her employment, the individual should continue his existing coverage under his former employer's group plan by making a Consolidated Omnibus Reconciliation Act of 1985 (COBRA) election within 60 days of the date his group coverage ceases.
Nontax considerations for a client planning to become self-employed
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