Private Sector

COBRA coverage for the private sector is regulated by the Department of Labor and the Department of Treasury.

Public Sector

Public-sector COBRA coverage is regulated by the Department of Health and Human Services.

Notification and Disclosure

The Department of Labor only has regulatory and interpretive responsibility for notification and disclosure requirements in the private sector.

Eligibility, Premiums and Coverage

The Internal Revenue Service issues regulations pertaining to COBRA eligibility, premiums and coverage. Enforcement responsibilities are shared by the Labor and Treasury departments.

Public-Sector Information

Information on COBRA for public-sector employees is distributed by the Center for Medicare and Medicaid Services.