COBRA General Notice

The COBRA General (Initial) Notice explains participants' rights to continue group health coverage. Provide it to new plan participants and their covered spouses within the first 90 days of coverage.

See the Step-by-Step ProcessView Model Notice
Note on the rating: The 3/5 reflects COBRA as a whole, not just this one notice. The General Notice itself is straightforward, but if you choose to handle COBRA yourself, you take on responsibility for all the related notices (election notices, unavailability notices, early termination notices, etc.), strict deadlines, and detailed recordkeeping. Make sure you understand the full picture before deciding to DIY.

Prefer not to do it yourself? ABY can help.

Administering COBRA means multiple required notices, strict deadlines, and real penalties if something is missed, so many employers hand it to a third-party administrator. ABY can take COBRA administration off your plate.

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What A notice telling employees and family members about their rights to continue coverage at group rates after certain events (job loss, reduction in hours, divorce, death, etc.).
Who Employers subject to COBRA (generally 20+ employees in the prior calendar year) that sponsor a group health plan.
When Provide to each newly covered employee and each covered spouse within 90 days of coverage start; may be satisfied via the SPD if it's distributed within the 90-day window.
Risk IRS excise tax of $100 per day per qualified beneficiary under IRC §4980B ($200/day when multiple family members are affected by the same qualifying event), plus up to $110 per day per beneficiary in court-assessed ERISA §502(c)(1) penalties. The noncompliance period runs from the date of failure until it is corrected. Participant lawsuits are also possible.
90
New coverage

Within 90 days of coverage start, to the covered employee and covered spouse.

Spouse
Spouse added later

Within 90 days of the spouse's coverage start; mail to their address if different.

SPD
SPD method

Including the General Notice in the SPD can satisfy timing if the SPD is delivered on time.

Trigger Due Date / Window Notes
New employee coverage begins Within 90 days of coverage start Send to the covered employee and covered spouse.
Spouse added later Within 90 days of spouse's coverage start Mail to spouse's address if different from employee's.
SPD method Within same 90-day window Including the General Notice in the SPD can satisfy timing if the SPD is actually delivered on time.
Trigger: New employee coverage begins
Window: Within 90 days of coverage start
Notes: Send to the covered employee and covered spouse.
Trigger: Spouse added later
Window: Within 90 days of spouse's coverage start
Notes: Mail to spouse's address if different from employee's.
Trigger: SPD method
Window: Within same 90-day window
Notes: SPD inclusion can satisfy timing if the SPD is actually delivered on time.
  • DOL model COBRA General Notice: See the Model Notice section below; customize with your plan details before use.
  • Plan details: plan name(s), plan administrator name, mailing address, phone number, and who to contact for COBRA questions.
  • Eligibility feed: a reliable list of newly covered employees and spouses with current mailing addresses.
  • Delivery method & log: first-class mail or compliant e-delivery process, plus a way to record the date, method, and recipient(s) for each notice sent.
1
Customize the modelUse the Model Notice section below; insert your plan administrator name, contact details, and any plan-specific information required.
2
Pick distribution methodSeparate mailing or SPD inclusion; either way, ensure delivery within 90 days of each individual's coverage start.
3
Address correctlyMail to the covered employee and separately to the covered spouse if at a different address.
4
Send and logUse first-class mail (best practice) or compliant e-delivery; record the date, method, and recipients.
5
MaintainKeep copies and refresh the model language if the DOL updates it.
  • Who receives: each covered employee and each covered spouse (separate notice if at a different address).
  • Timing: within 90 days of the individual's coverage start date.
  • Method: first-class mail is the standard; electronic delivery only if ERISA e-delivery safe harbor rules are met.
  • SPD vs. separate: the SPD can satisfy the requirement if it includes the COBRA General Notice language and is delivered within the 90-day window. A generic employee handbook does not qualify as the SPD.
  • Notice copyThe exact notice (or SPD pages containing the COBRA language) used for each plan year.
  • Mailing logsHRIS report showing date, method, and recipient names/addresses, with a separate entry for spouses when applicable.
  • Returned mailNotes on any returned mail and what re-mailing action was taken.

Common traps

Sending only to the employee: Spouses must also receive the General Notice.
Relying on a handbook that isn't the official SPD: A generic handbook does not satisfy the requirement.
No proof of mailing: Keep logs; certified mail isn't required, but first-class mail plus a log is the standard defensible approach.

FAQs

Who should receive the COBRA General Notice?
All newly covered employees and their covered spouses.

When should it be distributed?
Within the first 90 days of coverage for each individual.

Is it enough to include it in an employee handbook or benefits guide?
Not if the guide isn't the official SPD. The requirement can be met via the SPD if it contains the COBRA General Notice language and is delivered within the 90-day window.

Are any employers exempt from COBRA?
Yes: federal government plans, certain church and church-related organizations, and employers that do not meet COBRA's size threshold. Many states have "mini-COBRA" laws that extend continuation rights to employees of smaller employers; see the State Continuation Notice page.

How do we count employees for COBRA applicability?
Count all employees (including part-time, as a fraction based on hours worked vs. a full-time schedule) on each typical business day. If you had 20 or more employees on at least 50% of typical business days in the prior calendar year, COBRA applies for the current year. Use payroll records to support your count, and confirm the method with your TPA or ERISA counsel.

What happens if we owe the excise tax?
The tax accrues daily during the noncompliance period and is self-reported on IRS Form 8928. Correcting the failure promptly, and showing it was due to reasonable cause rather than willful neglect, can reduce or eliminate it. See the Form 8928 page for filing details.

  • Mini-COBRA: If you're below the federal 20-employee threshold, your state's continuation-coverage law may apply instead. See the State Continuation Notice page for notice requirements, timeframes, and coverage periods.
  • Multiple EINs / controlled groups: Clarify which entity is the plan sponsor and plan administrator in the notice, particularly in related-entity situations.
  • Union plans: Follow applicable CBA procedures while still meeting federal COBRA notice requirements.

The DOL provides an official model notice in Word format: download it, fill in your plan details, and you're done. No need to draft from scratch.

Download the DOL Model COBRA General Notice (Word)

The model is pre-written to meet federal requirements. Before distributing, customize the following fields:

  • Plan name: the official name of your group health plan.
  • Plan administrator name and contact information: name, mailing address, and phone number.
  • COBRA contact: who employees should contact with COBRA questions (may be the same as the plan administrator, or a TPA).
  • Plan type: indicate whether it is a fully-insured or self-funded plan, as applicable.

Once customized, include the notice in your new-hire benefits packet and send separately to covered spouses. Keep a copy of the version you used for each plan year.

Note: The DOL also provides a separate Model COBRA Election Notice for use when a qualifying event occurs. That is a different notice with its own requirements; see the COBRA Election Notice page.