Hey, where have you been? Okay, okay--it's more like where have we been. Sorry for the lack of posts in the month of February.
This is a quickie: remember that if you are not covered by federal COBRA (20 or more employees), you may still have obligations under your respective state's "mini-COBRA" law. For example, in Tennessee, employees can get three months of health insurance continuation if their employer is not covered by federal COBRA.
One other quickie: the federal COBRA subsidy that was in effect under the American Recovery and Reinvestment Act expired on February 28, 2010. The President and Congress have implemented a stop-gap measure extending the subsidy to March 31, 2010--the Temporary Extension Act of 2010.