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Bulletin No. 2003–27 July 7, 2003

EMPLOYEE PLANS

Internal Revenue Bulletin 2003-27 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2003–70, page 3. Small employer plan exception to the COBRA continua- tion coverage requirements in mergers and acquisitions. Guidance is provided on when a group health plan maintained by an employer that grows to have more than 20 employees through a stock or asset acquisition is required to begin complying with the COBRA continuation coverage requirements.

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▸Contents — Internal Revenue Bulletin 2003-27
Internal Revenue Bulletin 2003-27

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