Is there any specific liability for an insurance company's failure to offer COBRA continuation coverage to an employer with fewer than 20 employees? The insurance company provides regular group coverage for the employer but will not provide COBRA coverage despite the fact that the employer's controlled group includes a foreign parent with well over 20 employees. Any thoughts?

The insurer should provide the coverage, as per 54.4980B-1 Q&A-5. How is the insurer explaining the refusal to allow COBRA coverage? There is an excise tax under Code Section 4980B(e)(2)(b). You might also take the position that the refusal is a violation of fiduciary duty under ERISA. Perhaps if you were dealing with someone higher in the insurer's organization or with the insurer's legal department, you would get some cooperation.