This article is the second in a series discussing your obligations under the Consolidated Omnibus Budget Reconciliation Act of 1985, commonly referred to as COBRA. Under the law, employers with 20 or more employees must allow their workers to purchase health insurance after a “qualifying event,” the most common of which is employee termination. Last month, we discussed your responsibility to provide proper notice of COBRA rights to a terminated employee. This month, we turn to the topic of qualifying events.