COBRA coverage is available for employers that have at least 20 employees for at least 6 months in the previous calendar year. Both full-time and part-time employees are counted to determine whether a plan is subject to COBRA. Each part-time employee counts as a fraction of a full-time employee, with the fraction equal to the number of hours that the part-time employee worked divided by the hours an employee must work to be considered full-time. For more information about COBRA, visit the U.S. Department of Labor’s website at www.dol.gov/ebsa.