TAMRA: Four Important Guidelines to COBRA Compliance
12 May, 2015
Estimated time to read: 1 minute, 15 seconds
In late 1988, Congress passed TAMRA (Technical and Miscellaneous Revenue Act of 1988) which provided guidelines for judging an employer’s COBRA compliance. By meeting the TAMRA guidelines beforehand, an employer stands a strong chance of being judged in a favorable light by the IRS, thus potentially...