Q.- An employee voluntarily dropped her health coverage April 30. She then terminated employment May 2. Do we have to offer her COBRA coverage?
A.- No. For an individual to be a COBRA qualified beneficiary, she must have been covered under the group health plan on the day before the qualifying event. The qualifying event is the termination of employment on May 2. Since she was not covered under your plan on May 1, no COBRA election has to be offered.