EMPLOYEE PLANS

Internal Revenue Bulletin 2002-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2002–88, page 995. Duration of COBRA continuation coverage and divorce. This ruling provides guidance on when COBRA continuation coverage must commence if, in anticipation of divorce, an employee drops the coverage of a spouse under a group health plan of the employee’s employer.

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▸Contents — Internal Revenue Bulletin 2002-52

Internal Revenue Bulletin 2002-52

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