Consolidated Omnibus Budget Reconciliation Act of 1985 is the federal health-care continuation law effective for group health plan years beginning on or after July 1, 1986.

A plan (including a self-insured plan) of, maintained by, or contributed to by an employer or employee organization to provide health care, dental care and/or vision care to employees, former employees, the employer, other associated or formerly associated with the employer in a business relationship and/or their familiar, must comply with this law.

If an employer currently has 20 or more employees or had 20 or more employees 60% of the regular working days of the previous year, then he/she is subject to COBRA. The law requires complete compliance with fines and penalties for non-compliance. There are 39 compliance points including a series of notifications before and after termination of employment. Documentation of such notices are required to be held for up to seven years.

COBRA Connection of Idaho is a Goss Company, which provides a complete outsourcing for COBRA.