Which two agencies share jurisdiction over enforcing COBRA's eligibility, coverage, and premium provisions?

• A. IRS and DOL
• B. EBSA and SSA
• C. IRS and SSA
• D. DOL and EEOC

Answer: (A)

Enforcement of COBRA is divided between labor and tax authorities. The Department of Labor oversees eligibility and continuation coverage, including who qualifies for COBRA, what coverage must be offered, and the notice/election requirements. The Internal Revenue Service handles the premium provisions and related tax aspects, such as how premiums are paid and how any tax treatment or credits relate to those payments. Since eligibility and coverage fall under labor/benefits enforcement and premium rules fall under tax administration, the two agencies that share jurisdiction are the DOL and the IRS. The other agencies listed don’t oversee COBRA’s benefits and premium provisions.