Form EBSA Form 300 EBSA Form 300 Application to the U. S. Department of Labor for Expedit

Application to the U. S. Department of Labor
for Expedited Review of Denial of
COBRA Premium Reduction
GENERAL INFORMATION: If you or a family member has lost employment, a new law may make it possible for you to keep
your employment-related health coverage. The American Recovery and Reinvestment Act of 2009 (ARRA) provides for
premium assistance for health benefits under the Consolidated Omnibus Budget Reconciliation Act of 1985, commonly called
COBRA. The premium assistance is also available for continuation coverage under certain State laws. For coverage periods
beginning on or after February 17, 2009, assistance eligible individuals pay only 35% of their continuation coverage
premiums to the plan for the first nine months. The remaining 65% is reimbursed to the plan, employer, or health insurance
issuer through a payroll tax credit.

To be eligible for assistance, you must meet ALL of the following requirements:
♦ Be eligible for continuation coverage under COBRA or a State law that provides comparable continuation coverage (for
example, so-called “mini-COBRA” laws) at any time during the period beginning September 1, 2008 and ending
December 31, 2009;
♦ Elect continuation coverage (when first offered or during the additional election period); and
♦ Have a qualifying event for the continuation coverage that is the employee’s involuntary termination during the period
beginning September 1, 2008 and ending December 31, 2009.
The applicant (person requesting review of a denial of premium assistance) may either be the former employee or a member of
the employee’s family who is eligible for COBRA continuation coverage or the COBRA premium assistance through an
employment-based health plan. The employee and his/her family members may each elect to continue health coverage under
COBRA, request the premium assistance, and request a review of a denial of premium assistance.
If you believe you are eligible for COBRA continuation coverage and for this premium reduction through a private sector
health plan sponsored by an employer generally with at least 20 employees, but your request for these benefits or the reduced
premium has been denied, you may apply to the U.S. Department of Labor to review the denial. If your continuation
coverage is provided through a Federal, State or local government plan, or if it is provided pursuant to State insurance law,
you should direct your request for review to the Department of Health and Human Services or access their website at
www.cms.hhs.gov/COBRAContinuationofCov/.

APPLYING FOR REVIEW: Answer all of the questions on the application to the best of your knowledge and ability. If you

don’t know the answer to a question you may check the box marked “Unsure or N/A.” (N/A stands for “not applicable.”)
The red asterisk (*) denotes required information. Please include copies of any documents that you think would help the
Department in its review of your application, examples of which are listed in the attached instructions. Provide your complete
contact information (daytime phone number, an alternate phone number, and an email address, if available) so that the
person reviewing your application can contact you with any questions or if additional information is needed. The Department
of Labor will not review your denial until you submit a properly completed application form. A separate application(s) must
be completed for any family member whose plan information is not identical to the information you provide. Keep a copy of
the application(s) submitted for your records. NOTE: In the course of its review, the Department may need to share
information on this application with your employer or plan administrator.
You are encouraged to complete your application online at www.dol.gov/COBRA or, you can fax or mail this completed
application, along with your attachments, to:
Fax to:

U.S. Department of Labor, EBSA
Attn: COBRA Appeals
Fax number: 202-693-8849

Mail to:

U.S. Department of Labor, EBSA
Attn: COBRA Appeals
PO Box 78038
Washington, DC 20013-9038

FOR ASSISTANCE: If you have questions on how to complete this form or about eligibility for COBRA or the COBRA

premium reduction, please see our website at www.dol.gov/COBRA. You may also call a DOL Benefits Advisor toll-free at 1866-444-3272. Benefits Advisors can assist you with questions, but cannot complete or take your application for review by
phone.

Attention: Before you get started, do a quick check on your eligibility for the COBRA premium reduction.
If √ you were covered by the employer’s group health plan on the last day of the employee's
employment*;
√ there is an ongoing health plan responsible for providing COBRA continuation coverage;
√ the employee's job termination was involuntary** and occurred during the period beginning
September 1, 2008 through December 31, 2009; and
√ you are eligible for COBRA at any time during that period due to the employee’s job loss and not
divorce, legal separation, entitlement to Medicare, loss of dependent status, or death of the covered
employee,
then you may be eligible for the COBRA premium reduction.
If you have questions on how to complete this application or about eligibility for COBRA or the COBRA
premium reduction, please see our website at www.dol.gov/COBRA. You may also call a DOL Benefits
Advisor toll-free at 1-866-444-3272. If you feel that you have been inappropriately denied the COBRA
premium reduction, complete the attached application.
* Note: newborns, adopted children or children placed for adoption added through special enrollment count
as if they were on the plan on the last day of the employee’s employment.
** For help in determining what job loss situations are involuntary terminations, see the IRS guidance at
ww.irs.gov/pub/irs-drop/n-09.27.pdf.

Application to the U. S. Department of Labor
for Expedited Review of Denial of
COBRA Premium Reduction
OMB Control Number 1210-0135

Applicant’s Information
Mr.
Mrs.
*Name

Exp. Date 11/30/2009

* Denotes required information
Ms.

Last

First

Middle Initial

*Street Address
State

*City
*Best phone number to
reach you during business
hours:

Home

Work

Cell

Alternate phone
number:

Zip code
Home

Work

Cell

Email Address:

Date of termination of insurance or group
health plan benefits, if any:
(month/day/year)
/
/

*Date employment was terminated:
(month/day/year)
/

/

Applicant’s relationship to employee:
Self
Spouse
If applicant is not the employee, provide name of employee:

*Name
Last

Mr.

Mrs.

Child

Other (explain)

Ms.
First

Middle Initial

Names of dependents for whom you are also requesting a determination regarding a denial of COBRA premium reduction, if
any. Reminder: If the plan information for any family member is not identical to your information, complete a separate
application for them.
Name
Relationship
Age
D1)
D2)
D3)
D4)
Attach an additional page if you need to add more dependents to the list

Eligibility: Please see instructions for assistance in answering the questions below.

Yes

No

Unsure
or N/A

*1. On the last day of your or your family member's employment, were you covered by a group
health plan at work? If you acquired a new dependent (or dependents) by birth, adoption or placement
for adoption, refer to the instructions to answer the question for your new dependent.
*2. Did the employee’s job termination occur from September 1, 2008 through
December 31, 2009.
EBSA 300
5/2009

Yes

No

Unsure
or N/A

*3. Is there an ongoing health plan that covers employees where you or your family member used to
work? Note: The plan could be sponsored by the former employer, union or joint board of trustees or
another employer who may be responsible for providing COBRA continuation coverage to you.
*4. Are you eligible for COBRA because of your or your family member’s job loss? If so, answer YES.
If you are eligible for COBRA because of divorce, legal separation, entitlement to Medicare, loss of
dependent status, or death of the covered employee, answer NO.
PLEASE NOTE: If you answered NO to any of the Questions above (1-4) you may not be eligible for the COBRA premium
reduction. If you have questions about the requirements for COBRA or for the COBRA premium reduction, or otherwise
need assistance completing this application, please contact a Benefits Advisor toll-free at 1-866-444-3272.
Yes No Unsure
or N/A
*5. Was your or your family member’s job termination involuntary?
Yes

No

Unsure
or N/A

a. Was it a permanent layoff?
b. Was it a layoff with possible recall or a temporary furlough?
c. Was it a buyout or severance package in anticipation of a layoff?
d. Did the employee resign as a result of a change in the geographic
location of employment?
e. Did the employee’s employment end while the employee was absent
due to illness or disability?
f. Other - please describe in the Other Information box at the end of the
application.
For more information that may help you to answer these questions, see Questions 1-9 of the IRS
Notice 2009-27 at www.irs.gov/pub/irs-drop/n-09-27.pdf.

*6. Did you or your family member work for the Federal government, a State or local government,
or a church?
*7. Do you believe that your or your family member’s former employer had 20 or more employees
in the calendar year prior to the employee’s job termination?

*8. Regarding COBRA coverage:
a. Did you receive a notice informing you of your right to elect COBRA?
b. Did you send in a form requesting, or electing, COBRA coverage?
c. Were you denied COBRA coverage? If yes, explain the reason in the Other Information box at
the end of the application. Attach copies of all relevant documents.

*9. Regarding the COBRA premium reduction:
a. Did you receive a notice informing you of your right to a premium reduction?
b. Were you denied the premium reduction? If yes, explain the reason in the Other Information
box at the end of the application below. Attach copies of all relevant documents.

*10. At any time after you or your family member became unemployed were you (or any
dependents) eligible for coverage under any other group health plan (such as a plan sponsored by a
later employer or a spouse’s employer) or Medicare? If yes, please note the date you (or any
dependents) became eligible for the other coverage.
/

/

Fill in the information below that applies to you.

* Denotes required information

Plan Sponsor Information: Please enter the following information about the employer, union, or joint board of trustees

that sponsors the group health plan as completely as possible and attach any supporting documentation you have. Note:
This information may be found on the COBRA notice you received.
*Name of Plan Sponsor
Best Person at Plan Sponsor to Contact:

Mr.

Mrs.

Ms.
First

Last

*Street Address
State

*City

Zip code

Fax number:

*Phone number:

Plan Sponsor’s E-mail Address:

Plan Sponsor’s Web site address:

Yes

Employer Information: If the plan sponsor is not the employer, please enter the

No

Unsure

following information about the employer.

*Name of Employer
Best Person at Employer to Contact:
Last

Mr.

Mrs.
Ms.
First

*Street Address
*City
*Phone number:

Employer’s E-mail Address:

State
Fax number:

Zip code

Employer’s Web site address:

If you believe another entity such as a parent company or a company that acquired your former employer may be
responsible for providing COBRA continuation coverage, please provide as much information about the company and the
circumstances as possible. (Attach an additional sheet, if needed)
Parent Company or Purchaser’s Name
Best Person at Parent Co. to Contact:
Last

Mr.

Mrs.
First

Ms.

Street Address

City

State

Phone number:

Zip code

Fax number:

Parent Co./Purchaser’s E-mail Address:
Parent Co./Purchaser’s Web site address:

Insurance, HMO or Benefits Administrator Information: If applicable, please enter the following information about the
insurance company, HMO, or benefits administrator that administers benefits for your group health plan as completely as
possible and attach any supporting documentation you have.
*Name of Plan (ex. ABC Insurance Co PPO, Big Company Group Plan)
Name of Insurer, HMO or Benefits Administrator:
Best Person to Contact:
Last

Mr.

Mrs.

Ms.
First

Street Address
City

State

Zip code

Phone number:

Group Number of Insurance/Plan:

Fax number:

Applicant’s Plan ID number:

Other information : **IMPORTANT** Please provide what you were told about the reason(s) you were denied COBRA
continuation coverage and/or the premium reduction as well as any other information you believe is important for the
Department of Labor to know in order to evaluate your application. Since the Department’s review cannot begin until we
have a complete application, please attach copies of documentation that you believe would assist the Department in making
a determination regarding your application. Such documentation could include copies of one or more of the following
items:
• Your COBRA election notice,
• Your “Request for Treatment as an Assistance Eligible Individual” or other form used to request the premium
reduction,
• Your insurance card,
• Payroll stubs showing deductions for health benefits,
• Any documents detailing the date and circumstances of the termination of the employee’s employment, or
• Any documentation you were provided regarding the denial of the premium reduction.

Under penalty of perjury, I declare that I have examined this application, including any accompanying attachments, and to
the best of my knowledge and belief, it is true, correct and complete. I hereby authorize the release of the information
contained in and attached to this application, as well as any additional oral or written information that may be collected in
connection with this review process, to any other parties to this review, including the health plan and the employee’s former
employer. I further authorize the individuals involved in processing this review to discuss with other individuals such
information as they may deem necessary in resolving this review.
Signature:
Type or print name:

Date:

Privacy Act Notice
The Privacy Act of 1974 requires that when we ask you for information we tell you our legal right to ask for the information, why we are
asking you for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is
voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for the information is section 3001(a)(5) of the American
Recovery and Reinvestment Act of 2009 (ARRA). We are asking for this information to comply with the provisions of ARRA and to enable
the Secretary of Labor to make a determination on your application for the Secretary’s expedited review of the denial of your request for
treatment as an assistance eligible individual. If you do not provide the requested information, you will not be eligible for such review. We
do not sell the information that we collect. The personal information that you give us will be used only in connection with the Secretary’s
expedited review of the denial of your request for treatment as an assistance eligible individual.
We use contractors to perform various website and database functions. When we do, we make sure that the agreement language with the
contractor ensures the security, confidentiality and integrity of any personal information to which the contractor may have access in the
course of contract performance.
While online filing is secure, electronic mail is not secure. Therefore, we suggest that you don’t send personal information to us by email.
We will only send general information to you by email.
We may disclose the information you give us if authorized or required by Federal law, such as the Privacy Act. We may also disclose this
information to the other parties to this review, including your health plan and, in many cases, to the employee’s former employer, as well as
to the courts as a part of the record on any appeal. You may have access to any of the information we collect about you. Also, if you provide
false or fraudulent information, you may be subject to criminal prosecution. See section 1027, Title 18, U.S. Code (False statements and
concealment of facts in relation to documents required by ERISA) and section 1001, Title 18, U.S. Code (Fraud and False Statements Statements or entries generally). Other penalties may also apply.
Paperwork Reduction Act Statement
According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless such collection
displays a valid OMB control number. Public reporting burden for this collection of information is estimated to average one (1) hour per
response, including time for reviewing instructions, gathering the data needed, and completing and reviewing the collection of information.
The obligation to respond to this collection is required to obtain or retain benefit (see section 3001(a)(5) of the American Recovery and
Reinvestment Act, P.L. 111-5). Please send comments regarding the burden estimate or any other aspect of this collection of information,
including suggestions for reducing this burden, to the U.S. Department of Labor, Office of the Chief Information Officer, Attention:
Departmental Clearance Officer, 200 Constitution Avenue, N.W., Room N-1301, Washington, DC 20210 and reference OMB Control
Number. Note: Please do not return the completed application to this address.

Instructions for the Application to the U.S. Department of Labor for
Expedited Review of Denial of COBRA Premium Reduction as Provided by
the American Recovery and Reinvestment Act of 2009
Please provide the required information where you see a *. All other information is optional but will assist the Department
in its review.
Contact Information Please complete the fields, if filing by mail or fax, by entering one letter or number per box.
Please print clearly as demonstrated.
Mr.

*Name

X Mrs.

Ms.

Last

S

First

M I

T

H

J

Middle Initial

O

H

N

*Street Address

1

2

*City
A N

3

4

M A

P

L

E

L

A

N

E
State

Y

T

O

W

N

S

Zip code

T

9

8

7

6

5

Lines D1-D4 When adding information on your dependents, please remember that a separate application(s) must
be completed for any family member whose information is not identical to the information you provide.
Please answer Questions 1-10 by placing an X in the appropriate box (

X

).

Question #1 Answer YES to this question if you were covered by the group health plan. If you were not enrolled
but should have been, answer UNSURE and explain the circumstances in the other information section at the end
of the application. If you acquired a new dependent (or dependents) by birth, adoption, or placement for adoption
at any time after the date of the qualifying event and you made a timely request to special enroll the new
dependent(s), answer YES to this question.

Question #2 Answer YES if the employee’s job termination occurred from September 1, 2008 through December
31, 2009. Answer NO if the termination occurred before September 1, 2008 or after December 31, 2009.
Question #3 Answer YES if you have an ongoing health plan, if your former employer was acquired by another
business that provides group health benefits, or if the employee's former employer was a "trade or business" under
common control. The acquiring business or other employers in the control group may have to offer you COBRA
continuation coverage. If these situations do not describe your health plan, answer NO to this question. If you
answer NO, you may have no plan from which to obtain COBRA continuation coverage. If so, the premium
reduction would not apply.

Question #4 For purposes of the premium reduction, COBRA qualifying events such as divorce, legal separation,
entitlement to Medicare, a child ceasing to be a dependent child under the terms of the plan, or death of the
employee are not terminations of employment.

Question #5 To be eligible for the COBRA premium reduction, the employee's job termination must have been
involuntary. Whether a termination of employment is an involuntary termination of employment is determined
based on all the relevant facts and circumstances. Examples of situations that may constitute an involuntary
termination of employment are listed in Question 5. For help in determining if other situations are involuntary
terminations, see the IRS guidance at www.irs.gov/pub/irs-drop/n-09-27.pdf. Check the appropriate box that
describes your situation. If none of the examples address your termination, answer YES in Item 5f and describe the
circumstances of your termination in the Other Information box at the end of the application. Also please note:
An employee and his or her dependents may not be eligible for COBRA continuation coverage if the employee was
terminated from employment for gross misconduct.

Question #6 If you were employed by a private-sector employer, answer NO. If your benefits were provided by
the Federal government, a State or local governmental plan, or a church plan, answer YES. If you answered YES
to this question, the Department of Labor may not have jurisdiction to review your request for review. You
should send an application for review to the Department of Health and Human Services. Instructions on how to
submit such an application may be found at www.cms.hhs.gov/COBRAContinuationofCov.

Question #7 Answer based upon the number of employees you believe your employer had. We recognize that
you may not have the information to confirm this response. Generally, Federal COBRA only applies to group
health plans maintained by employers that had at least 20 employees on more than 50 percent of its typical
business days in the previous calendar year, counting full- and part-time employees.
Please note: Although Federal COBRA rules do not apply to these small employers, the COBRA premium reduction
applies to comparable continuation coverage that is provided pursuant to State law. If you answer NO to this
Question indicating that your employer had fewer than 20 employees, your plan may be providing comparable
State coverage. Contact the Department of Health and Human Services (HHS) at
www.cms.hhs.gov/COBRAContinuationofCov to determine whether State law applies to your coverage and
whether you can file an application with HHS for review.

Question #8 If you were offered COBRA continuation coverage in connection with your or your family
member's job, select the answer that best addresses the status of your COBRA election. The COBRA election notice
should be provided to qualified beneficiaries within 44 days of a qualifying event and should include information
to help you understand COBRA coverage, including the name of the plan's COBRA administrator. If you received
such a notice, answer YES. You must be given an election period of at least 60 days (starting on the later of the
date the notice was sent to you or the date you would lose coverage) to choose whether or not to elect COBRA
continuation coverage. Did you let your plan know that you elected COBRA continuation coverage? If so, answer
YES. If you requested COBRA continuation coverage but were denied, your plan must provide a notice within 14
days after receiving your request and the notice must explain the reason for denying your request. Refer to this
notice to answer the question and provide the reason in the Other Information section at the end of the application
and attach a copy of the notice with your application.
Note that ARRA added a second election period for some individuals who experience an involuntary job
termination from September 1, 2008 through February 17, 2009. If these individuals did not elect COBRA
continuation coverage on their first opportunity, or elected COBRA continuation coverage but dropped it, they
have a second opportunity to elect it.

Question #9 Please select the answers that best address your situation. Plans subject to the Federal COBRA
provisions must send the General Notice to all qualified beneficiaries, not just covered employees, who experienced
a qualifying event at any time from September 1, 2008 through December 31, 2009, regardless of the type of
qualifying event, AND who either have not yet been provided an election notice or who were provided an election
notice on or after February 17, 2009 that did not include the additional information required by ARRA. The
General Notice must include information on the COBRA premium reduction. If you received this notice, answer
YES. If you were denied the COBRA premium reduction, your plan may have provided you written notification of
the reason for the denial, possibly on the form you used to request the premium reduction. If so, refer to that
document to provide the reason in the Other Information section at the end of the application and attach a copy of
the document with your application. If you have received no response to your request, you should answer
"Unsure."

Question #10 Answer YES if you are eligible for coverage under another group health plan or Medicare benefits. If
you answer YES to this Question, you are not eligible for the premium reduction on the first date of eligibility for
the other coverage. Note: If you are eligible for the premium reduction, you are required to notify the plan when
you become eligible for Medicare or other group health coverage. Failure to do so may subject you to a tax
penalty of 110 percent of the amount of any premium reduction.

Information on your plan sponsor/employer, insurance company, and/or plan administrator Refer to the
COBRA notice you received to find the information to use for this application. Attach a copy of the COBRA notice
to your application.

Other Information Please provide what you were told about the reason(s) you were denied COBRA continuation
coverage and/or the premium reduction as well as any other information you believe is important for the
Department of Labor to know in order to evaluate your application.
Attachments Since the Department’s review cannot begin until we have a complete application, please attach
copies of documentation that you believe would assist the Department in making a determination regarding your
application. Such documentation could include copies of one or more of the following items, if relevant and
applicable: your COBRA election notice, your Request for Treatment as an Assistance Eligible Individual or other
form used to request the premium reduction, your insurance card, payroll stubs showing deductions for health
benefits, any documents detailing the date and circumstances of the termination of the employee’s employment, or
any documentation you were provided regarding the denial of the premium reduction.
If you submit attachments for this application after submitting the application or if you fax or mail attachments
for an online application, be sure to clearly print your name and phone number on the first page of any document
you send. If you know your control identification number please print that as well.