We are a US based company with offices in the US, Asia and the Pacific. My question is whether or not we are subject to offer COBRA for non-US expats who terminate employment with us. For example, we have an Australian national working in Hong Kong for 1 year. During this time, the employee is placed on a "Cigna" type international expatriate health plan. Before the employees year is up, he/she leaves the company for personal reasons. Are we required (as a US company) to offer COBRA? Does COBRA extend outside of the US? Please advise. THANKS!