Q.- I am working for a company that established business on February 2, 2012. The company has 50 employees. If I am terminated from group health plan coverage in December, will I be offered the right to continue my coverage under COBRA?
A.- No. Your employer will likely not be subject to the Federal COBRA rules for 2012. COBRA applies to individuals who lose their group health plan coverage as a result of a qualifying event. Employers with 20 or more employees on a typical business day in the PRIOR plan year are subject to COBRA. Since your employer did not exist in the prior plan year, it should not be subject to Federal COBRA until 2013.