Who should beneficiaries keep premium payment records with?

• A. Plan administrator
• B. Health provider
• C. Employer payroll
• D. IRS

Answer: (A)

This question tests who is responsible for handling COBRA premium payments and the related records. The plan administrator is the entity that runs the health plan, including enrollment, premium calculations, notices, and keeping the official records of who has paid and what is currently owed. Keeping premium payment records with the plan administrator ensures there is a single, authoritative file confirming whether coverage is active and that payments are up to date. This centralized recordkeeping helps prevent disputes and gaps in coverage because the administrator is the party responsible for administering the continuation coverage.

Health providers deal with medical services, not the plan’s premium accounts. Employer payroll handles wage deductions and employer contributions, not the plan’s official premium payment records for COBRA. The IRS manages taxes, not maintaining COBRA premium payment histories. Therefore, the best place to keep premium records is with the plan administrator.