Employees look forward to retirement where plans are made to do all the things they couldn’t do while attending to job demands. What may not be considered until right before that time is what happens with
health care after retirement? This also stumbles up some employers — what do they do when an employee retires? Is retirement a qualifying event? Does COBRA need to be offered if the employee is going on a retiree plan? What happens if the employee is entitled to Medicare prior to retirement; does
COBRA still need to be offered?

To assist with the issues, let’s review what makes an employee eligible for COBRA. According to COBRA guidelines, a covered employee is an individual who has been covered on the group health plan. Additionally, a retiree who is covered by a group health plan from previous employment status is  considered a covered employee.

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