Q.- Our company is splitting into three groups as of September 1. Each group will have less than 20 employees. When will we change to mini-COBRA?
A.- You must clarify what you mean by “splitting into 3 groups.” Under COBRA, all employees of all related employers must be counted in determining if any employer has 20 or more employees. So if the “3 groups” are related employers, then each group will continue to be subject to Federal COBRA. You should review the business structure to determine if the 3 resulting groups are related or otherwise under common control.