The University of Tennessee, Knoxville

Tennessee County Municipal Advisory Service

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COBRA & Local Government Health Plans

Reference Number: MTAS-894
Tennessee Code Annotated
Reviewed Date: June 03, 2016
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While ERISA generally does not govern the administration of local government health plans, amendments to PHSA provide that local governments offer the continuation of coverage. State and local government health plans are subject to the continuation provisions contained in PHSA but not the provisions contained in ERISA or the Code. PHSA provides virtually identical coverage requirements with the exception of financial penalties or an enforcement scheme. However, courts do look to ERISA-COBRA cases for guidance with PHSA-COBRA administration and rulings.