I found  this IRS web page for some Q&A I hope it is helpful to you.

http://www.irs.gov/newsroom/article/0,,id=204708,00.html

This entry was posted on Monday, June 15th, 2009 at 2:35 pm and is filed under COBRA. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.