The latest move by the IRS suggests an increase in audits of employers’ COBRA procedures may be on tap in the very near future.
The agency just released its revised audit guidelines for its COBRA investigators, and many believe that means the IRS has plan to ramp up its audit program soon.
The most recent IRS guidelines take into account changes to HIPAA regulations, as well as recent FMLA changes.
So employers will probably want to look over the new guidelines, which include a general overview of the COBRA guidelines, limitations and certain exceptions to the regs and the penalties associated with them.
You can view the complete IRS guidelines here. Some of the highlights of new COBRA audit guidelines include:
- Details about the IRS’s COBRA enforcement strategy and specific examples of compliance violations
- A list of documents auditors will request during a COBRA audit, and
- A list of interview questions auditors will ask to determine non-compliance.