Introduction
This COBRA Model Election Notice, published by the Department of Labor (DOL), applies only to companies subject to the federal COBRA law – in general, employers with 20 or more employees. The plan administrator must provide an election notice to qualified beneficiaries (i.e., employees, spouses, and dependent children) who lose coverage under a group health plan due to a COBRA qualifying event. The notice must be provided within 14 days after the plan administrator receives notice of a qualifying event. Although to use of the Model Notice is not required, the DOL considers use of it to be good faith compliance with the election notice content requirements.