Tax Law Insights

The Consolidated Omnibus Budget Reconciliation Act (“COBRA”) became law on April 7, 1986.  For most of its nearly 35-year history, litigation involving COBRA has been relatively quiet.  Most COBRA claims are tag-alongs, added as an afterthought to various sorts of discrimination claims, and a few cases involving the definition of “gross misconduct” (essentially the one narrow exception where an offer of COBRA coverage is not required).

In the wake of the pandemic, this is changing.  Recently, there have been a number of cases filed (most filed as class actions) involving ...