Facts:
large TH self-funded H&W arangement with over 200 participating employers
an employer with more than a POP 125 plan - full FSA
COBRA elections and notices?

Okay - obviously the H&W and FSA are seperate trusts, would the FSA be required to offer COBRA or more specifically where can I find the regs on how to qualify for the HIPAA exemption.

I'm new to H&W and FSA's - so by default also COBRA - any good links to reference sites for research would be much appreciated (not saying that BenefitsLink is not a good source).

Thanks.

The rules are both in ERISA (for the notice requirements) and in the IRC for all other rules. The ERISA provisions are in section 606 and the IRC provision is 4980B.

There are also three or four treatises on COBRA which are quite good but very lengthy. One is over 1,000 pages.