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Internal Revenue Bulletin:  2003-27 

July 7, 2003 


Table of Contents

Rev. Rul. 2003-70 Rev. Rul. 2003-70

Small employer plan exception to the COBRA continuation 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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