These days, it seems that the only constant is that things are always changing. A person’s residence is no exception.

And of course, COBRA issues can come into view. The scenarios may vary, but the proper course of action is to ask two basic questions and remember two core COBRA rules:
      • Who is the employer? Under the Single Employer Rule (Treas. Reg. §54.4980B-2, Q&A-2) remember that the employer includes all entities within a controlled group, especially those with common ownership. See the July 2008 article in the Guide: Determining Common Ownership: It’s All Relative.
     • Who is the most similarly situated active employee? Under the Similarly Situated Rule (Treas. Reg.  §54.4980B-5, Q&A-1) remember that COBRA qualified beneficiaries have the same coverage rights as those employees to whom they are most similar.

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