Can anyone tell me if a 2nd initial COBRA letter needs to be sent when a new health plan has been put into place? We have a number of employees who have recived the initial COBRA notificiation when they 1st enrolled but now the company has switched to a new health plan. I am unsure as to whether the 1st notificaiton is sufficient to inform then and their dependends of their right to COBRA under the new plan. Help! Thank you!

I can not think of a statutory reason to give everyone a new initial COBRA notice just because you change carriers. That assumes there is nothing unusual about the old or new plan. In other words, I am assuming you intended both plans to meet the mimimum COBRA requirements.