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EMPLOYEE PLANS

Internal Revenue Bulletin 1998-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 98–12, page 12. Group health plans; COBRA continuation coverage; HIPAA portability. Information is provided on how the HIPAA portability provisions may affect an individual’s decision whether to elect COBRA continuation coverage.

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▸Contents — Internal Revenue Bulletin 1998-5

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