Q.- Did the IRS’ COVID-19 guidance extend the maximum COBRA duration period? I know it gives continuants a longer time to pay and elect coverage.
A.- No. The IRS Final Rule passed earlier this spring does not extend the maximum COBRA duration period. COBRA coverage may last a maximum of 18 months for termination or reduction of hours and 36 months for death of the covered employee, divorce or separation, entitlement to Medicare or a dependent child ceasing to be a dependent.