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TREAS/IRS RIN: 1545-BH80 Publication ID: Fall 2008 
Title: ●Calculation of the Applicable Premium for Combined Omnibus Budget Reconciliation Act of 1968 (COBRA) Continuation Coverage 
Abstract: These regulations provide guidance on how to calculate the applicable premium, which limits the amount that group health plans can require individuals to pay for COBRA continuation coverage. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Prerule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  12/00/2008    
Additional Information: REG-111547-08 Drafting attorney: Leslie R. Paul (202) 622-4299 Reviewing attorney: Russell E. Weisnheimer (202) 622-6080 Treasury attorney: Kevin Knopf (202) 622-2329 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Leslie R. Paul
Attorney
Department of the Treasury
Internal Revenue Service
Room 4016, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6080
Fax:202 622-7865
Email: leslie.r.paul@irscounsel.treas.gov