The IRS and DOL share jurisdiction for enforcing which COBRA provisions?

• A. Eligibility, coverage, and premium provisions
• B. Notice provisions
• C. Disability determinations
• D. Enrollment assistance

Answer: (A)

The key idea is that COBRA enforcement is a joint effort between the DOL and the IRS because the law blends plan administration with tax treatment. The provisions that govern who is eligible for COBRA, what coverage must be offered, and how premiums are handled sit at the intersection of benefits administration and tax treatment. The Department of Labor (through EBSA) enforces the eligibility, coverage, and related notice requirements as part of ERISA plan administration. The Internal Revenue Service handles the tax aspects of COBRA, including how premiums are treated for tax purposes and any related penalties or credits. That’s why those provisions are shared between the two agencies. Notice provisions are mainly a DOL matter, disability determinations involve other agencies like SSA, and enrollment assistance isn’t a standalone enforceable COBRA provision.