Designed to provide health insurance coverage to those who become unemployed either voluntarily or involuntarily and to those who no longer qualify for health insurance benefits by their employer because of a reduction in hours Consolidated Omnibus Budget Reconciliation Act (COBRA) Cost-share Authorized provider Combination health plan 4. What employers have to comply with COBRA? All employers must comply with COBRA Any employer with at least 20 full time employees for more than 50% of the year and a group health plan must comply with COBRA Any employer with at least 50 full time employees for more than 50% of the year and a group health plan must comply with COBRA Any private sector employer with at least 50 full time employees for more tha 50% of the year must comply with COBRA