{"abstract":"This document contains final regulations that provide guidance on certain issues that arise in connection with the COBRA continuation coverage requirements applicable to group health plans. The regulations in this document supplement final COBRA regulations published on February 3, 1999, in the Federal Register. The regulations will generally affect sponsors and administrators of, and participants in, group health plans, and they provide plan sponsors and plan administrators with guidance necessary to comply with the law.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2001/01/10/01-5.html","cfr_references":[{"chapter":null,"citation_url":null,"part":54,"title":26}],"citation":"66 FR 1843","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective January 10, 2001.","disposition_notes":null,"docket_ids":["TD 8928"],"dockets":[],"document_number":"01-5","effective_on":"2001-01-10","end_page":1859,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2001/01/10/01-5.xml","html_url":"https://www.federalregister.gov/documents/2001/01/10/01-5/continuation-coverage-requirements-applicable-to-group-health-plans","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/01-5?publication_date=2001-01-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2001-01-10/01-5/mods.xml","not_received_for_publication":null,"page_length":17,"page_views":{"count":1015,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2001-01-10/pdf/01-5.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2001-01-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2001/01/10/01-5.txt","regulation_id_number_info":{"1545-AW94":{"issue":"200010","html_url":"https://www.federalregister.gov/regulations/1545-AW94/continuation-coverage-requirements-applicable-to-group-health-plans","title":"Continuation Coverage Requirements Applicable to Group Health Plans","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200010&RIN=1545-AW94&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AW94"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":1843,"subtype":null,"title":"Continuation Coverage Requirements Applicable to Group Health Plans","toc_doc":"Group health plans; continuation coverage requirements","toc_subject":null,"topics":["Excise taxes","Health care","Health insurance","Pensions","Reporting and recordkeeping requirements"],"type":"Rule","volume":66}