Is a group health plan subject to COBRA if an employer has 25 employees working over half of the typical business days in a year?

A group health plan is indeed subject to COBRA (Consolidated Omnibus Budget Reconciliation Act) if an employer has 20 or more employees working the required hours over half of the business days in the preceding year. The fundamental requirement for COBRA applicability centers on whether the employer has a sufficient number of employees, as the law was instituted to provide continuation of health benefits to employees and their families upon certain qualifying events.

Given that the scenario describes an employer with 25 employees who meet the criterion of working over half of the typical business days, this clearly fulfills the threshold established by COBRA. Therefore, the employer is obligated to follow COBRA regulations, which include offering continuation coverage to eligible employees and their dependents after triggering events such as termination of employment or reduction in hours.

The other options do not correctly address the COBRA requirements. For instance, the statement regarding employers with fewer than 20 employees misrepresents the threshold; COBRA applies to those with 20 or more employees. Additionally, the mention of part-time employees does not negate the employer's obligation under COBRA, as the total number of employees includes both full-time and part-time workers. Finally, the assertion about applicability for only certain employees does not align with the broad