EXCISE TAX

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.

Announcement 2002–115, page 999. The Service announces changes to excise tax rates effective after December 31, 2002.

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▸Contents — Internal Revenue Bulletin 2002-52

Internal Revenue Bulletin 2002-52

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