Which practice is associated with reporting and disclosure failures that triggers a separate penalty?

• A. Fines for failing to satisfy COBRA's reporting and disclosure rules
• B. $100 per day
• C. Civil liability
• D. Attorney's fees

Answer: (A)

COBRA imposes a separate penalty specifically for failing to meet its reporting and disclosure obligations. Employers and plan administrators must provide required notices about COBRA rights and report related information. When these reporting/disclosure duties aren’t satisfied, a distinct fine can be assessed, separate from any other liability. That’s why the option describing fines for failing to satisfy COBRA’s reporting and disclosure rules is the best choice. The other items refer to different remedies (civil liability, attorney’s fees) or a generic per-day amount that don’t capture the specific reporting/disclosure penalty COBRA imposes.