OSHA requires you to keep 301 forms on file for at least five years following the year the accident occurred. Form 301 is generally straightforward, needing employee information such as his/her name, address, doctor information, and any injury or illness treatment.
If the qualifying event is the employee's quitting, termination, or reduction in hours, COBRA benefits last for 18 months. If the qualifying event is the employee's death, the employee's divorce or legal separation, or the dependent's loss of dependent status under the plan, COBRA benefits last for 36 months.
COBRA law requires that you pay the monthly premium retroactive to the date your active coverage ended, so that you do not have a gap in coverage. Payment of your retroactive amounts must be postmarked within 45 days of your COBRA election.