COBRA, or the Consolidated Omnibus Budget Reconciliation Act of 1985, requires employers in the United States who employ 20 or more employees to provide continued health insurance coverage at group rates for up to three years to spouses, widows, and divorced spouses of an employee who retires, dies, or is involuntary terminated.
Although COBRA covers a variety of subjects, it is usually referenced in regards to the mandatory health insurance coverage that some employers are mandated to provide to employees and their spouses even after they leave or their employment is terminated. All employers in the United States that have 20 or more employees are required to abide by COBRA. The only exception to this are employers that operate a tax-exempt program such as a religious organization.