Which statement about COBRA is accurate according to the material?

• A. The Consolidated Omnibus Budget Reconciliation Act
• B. It is a tax on employers.
• C. It is a health savings program.
• D. It allows some employees to continue healthcare coverage after leaving employment for 6 months.

Answer: (D)

COBRA is about keeping employer-sponsored health coverage during transitions. After a qualifying event like leaving a job, eligible individuals can continue the same group health plan for a limited time, typically by paying the full premium plus a small admin fee. In the material provided, that continuation period is described as six months after leaving employment, which is why the statement about six months is the correct one in that context. This isn’t about a separate health savings program or a tax on employers; it’s a way to maintain coverage temporarily during a job transition. (Be aware that in broader practice, COBRA can extend beyond six months—often up to 18 months, and longer in certain situations—but the material here supports the six-month duration.)