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<oembed><version>1.0</version><provider_name>Flexible Benefit Service LLC</provider_name><provider_url>https://www.flexiblebenefit.com/cdhp</provider_url><author_name>admin</author_name><author_url>https://www.flexiblebenefit.com/cdhp/author/admin/</author_url><title>COBRA: Mergers and Acquisitions - Flexible Benefit Service LLC</title><type>rich</type><width>600</width><height>338</height><html>&lt;blockquote class="wp-embedded-content" data-secret="LtOIbWXWVH"&gt;&lt;a href="https://www.flexiblebenefit.com/cdhp/cobra-mergers-and-acquisitions/"&gt;COBRA: Mergers and Acquisitions&lt;/a&gt;&lt;/blockquote&gt;&lt;iframe sandbox="allow-scripts" security="restricted" src="https://www.flexiblebenefit.com/cdhp/cobra-mergers-and-acquisitions/embed/#?secret=LtOIbWXWVH" width="600" height="338" title="&#x201C;COBRA: Mergers and Acquisitions&#x201D; &#x2014; Flexible Benefit Service LLC" data-secret="LtOIbWXWVH" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"&gt;&lt;/iframe&gt;&lt;script type="text/javascript"&gt;
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</html><thumbnail_url>https://www.flexiblebenefit.com/cdhp/wp-content/uploads/2019/05/cobra-resource2.png</thumbnail_url><thumbnail_width>316</thumbnail_width><thumbnail_height>218</thumbnail_height><description>What happens to beneficiaries who are enrolled in COBRA when a merger or acquisition occurs?   The Internal Revenue Service (IRS) has some rather thorough and complex guidelines that address COBRA issues when business reorganizations occur, including mergers and acquisitions. In an effort to simplify an otherwise complex situation, we can generally break down the guidance as follows:</description></oembed>
