The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA)applies to group health plans provided by employers with 20 or more employees on a typical working day in the previous calendar year.

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The problem of an employee losing workplace health care coverage when the employee stopped working or switched jobs was addressed by the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) and was codified in ERISA and the tax code. COBRA applies to group health plans provided by employers with 20 or more employees on a typical working day in the previous calendar year.

The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA)applies to Group