Employer A provided group health coverage through its group health plan to employees of a non-related employer (no relationship to employer A). An employee of this non-related employer (Employer B) terminated employment. Is Employer A required to offer COBRA coverage to employee of Employer B. This employee of Employer B did not perform any services for Employer A (cannot be considered agent, independent contractor, etc. for Employer A).

The employer B is responsible for providing COBRA under its group health plan if B normally employs 20 or more employees. Employer B uses Employer A's plan; therefore, Employer A's plan would be then plan through which the COBRA coverage is provided. This at least is what the law contemplates.