Who is a qualified beneficiary under COBRA?

• A. The employee
• B. The employee, the employee's spouse, and the employee's dependent children who were covered and would lose coverage
• C. Any former employee's family members
• D. Only dependents

Answer: (B)

Under COBRA, a qualified beneficiary is anyone who was covered by the group health plan on the day before the qualifying event and would lose that coverage as a result. This includes the employee themselves and their family members who were covered and would lose coverage—typically the employee, the employee’s spouse, and the employee’s dependent children.

So the best answer recognizes that it's not just the employee alone, and not all family members of a former employee, and not only dependents. It covers the employee plus spouses and dependent children who were covered and would lose coverage due to the qualifying event.