The University of Tennessee, Knoxville

Tennessee County Municipal Advisory Service

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COBRA Authority

Reference Number: MTAS-1547
Tennessee Code Annotated
Reviewed Date: June 03, 2016
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COBRA continuation coverage laws are administered by several agencies. The departments of Labor and Treasury have jurisdiction over private-sector health group health plans. The Department of Health and Human Services administers the continuation coverage law as it affects public-sector health plans. The Department of Labor’s interpretive and regulatory responsibility is limited to the disclosure and notification requirements of COBRA.

U.S. Department of Labor
Employee Benefits Security Administration
Division of Technical Assistance and Inquiries
200 Constitution Avenue NW, Suite N-5619
Washington, DC 20210
http://www.dol.gov

The Internal Revenue Service, Department of the Treasury, has issued regulations on COBRA provisions relating to eligibility, coverage and premiums in 26 CFR Part 54, Continuation Coverage Requirements Applicable to Group Health Plans. Both the departments of Labor and Treasury share jurisdiction for enforcement of these provisions. For a table of contents and questions under the regulations, see http://www.law.cornell.edu/cfr/text/26/54.4980B-0.

The Centers for Medicare and Medicaid Services offer information about COBRA provisions for public sector employees. You can contact the centers at:

Centers for Medicare and Medicaid Services
7500 Security Boulevard
Mail Stop S3-16-26
Baltimore, MD 21244
(410) 786-3000 e-mail via: http://www.cms.gov/sp/sendpage.asp
http://cciio.cms.gov/programs/protections/cobra/cobra_fact_sheet.html

Responsible: