According to the 2004 IRS view, entitlement to Medicare is not a qualifying event because the plan could not terminate coverage solely due to Medicare eligibility.

• A. True
• B. False
• C. Only if the employee is disabled
• D. Only if the employer files bankruptcy

Answer: (A)

Entitlement to Medicare is not a qualifying event for COBRA because a qualifying event must be something that causes the loss of coverage under the plan or creates a right to elect COBRA due to that loss. Simply becoming eligible for Medicare does not cause the plan to terminate coverage on its own, and the plan cannot terminate coverage solely because someone is Medicare-eligible. So, Medicare eligibility by itself does not trigger a COBRA election right, which is why the statement aligns with the IRS view from 2004. In practice, COBRA is triggered by events that actually change the plan’s coverage status, such as loss of employment or a dependent losing eligibility, not by Medicare eligibility alone.