Who is a qualified beneficiary under COBRA?

• A. The employee only
• B. The employee, the employee's spouse, and the employee's dependent children who were covered under the plan on the day before the qualifying event
• C. The employee's spouse only
• D. The employee's dependent children only

Answer: (B)

Qualified beneficiaries under COBRA are the people who may elect continuation coverage after a qualifying event: the employee, the employee’s spouse, and the employee’s dependent children who were covered under the plan on the day before the event. This matters because COBRA is designed to extend coverage not just to the employee, but to the family members who were enrolled in the plan at the time of the event. The employee alone, or only one family group, isn’t enough—all who were covered on that cutoff date have the right to elect COBRA. This is why the correct choice includes the employee, the spouse, and dependent children who were covered prior to the qualifying event.