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    Frequently Asked Questions > Employers Subject to COBRA > Which employers are exempt from COBRA?

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    Besides small group (those with less than 20 employees), Church plans (as defined by the IRS) and government plans are not subject to COBRA.  If our are unsure if your plan qualifies as a Church Plan, you should consult your benefits broker and CPA.

    Last updated on September 21, 2010 by Steve