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In 1986 Congress passed the Consolidated Omnibus Budget Reconciliation Act of 1985, which we commonly refer to as "COBRA." This law requires most employers with group health plans to offer employees the opportunity to temporarily continue their group health coverage if the coverage would end because of employment termination, layoff, or other changes in employment status. The coverage period is generally 18 months. Coverage is available for 29 months for employees who became disabled during the first 60 days of COBRA coverage. For spouses and dependents who would lose coverage due to an employee's death, divorce or legal separation, the coverage period is 36 months. Small employers with fewer than 20 employees do not have to provide COBRA coverage.
The Black Lung Disability Trust Fund was established on the books of the Treasury in fiscal year 1978 according to the Black Lung Benefits Revenue Act of 1977. The Black Lung Benefits Revenue Act of 1981 reestablished the fund in the Internal Revenue Code, 26 US Code 9501. The Consolidated Omnibus Budget Reconciliation Act of 1985, enacted Apr 7, 1986, provided for an increase in the coal tax rates effective Apr 1, 1986, through Dec 31, 1995, and a 5-year forgiveness of interest retroactive to Oct 1, 1985. The Code designates the following receipts to be appropriated and transferred from the general fund of the Treasury to the trust fund: excise taxes on coal sold; taxable expenditures of self-dealing by, and excess contributions to, private black lung benefit trusts; reimbursements by ...
... requirements of Title X of the Consolidated Omnibus Budget Reconciliation Act of 1986, as amen...
... (as defined in the Internal Revenue Code of 1986 at 26 U.S.C. 5000(b)(1)) on the same conditions as...(f) Except as required by the Consolidated Omnibus Budget Reconciliation Act of 1986 (COBRA) ...
... Under the Consolidated Omnibus Budget Reconciliation Act of 1986 (COBRA),...
...'s alleged failure to comply with the Consolidated Omnibus Budget Reconciliation Act ("COBRA"), Pub.LL. No. 99-272, 100 Stat. 82 (1986), which requires both governmental and private emp...
... processing fees established by the Consolidated Omnibus Budget Reconciliation Act of 1985 (Pub. L.. 99-272, 100 Stat. 82 (1986)) and also contains rules pertaining to the regula...
...Office of Management and Budget (OMB) for review and approval in accordance with t... for health benefits under the Consolidated Omnibus Budget. Reconciliation Act of 1986, common...
...Consolidated Omnibus Budget Reconciliation Act of 1986, commonl...
... . Section 7005 of the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) ... schedules and assessed fees for fiscal year 1986. Appellee Mid-America Pipeline Co. - which owns an...
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