A: Any person who was eligible for the group health plan and declined coverage and any non-resident aliens who do not earn U.S. income.
Most employers that do offer group health plans are required to comply with COBRA. Here is a list of those employers who do not have to comply.
1. Government employers (they must comply with a similar law) 2. Churches or church controlled employers 3. Small business with less than 20 employees’
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