COBRA, the Consolidated Omnibus Budget Reconciliation Act, requires some organizations to offer continuation of group health care coverage to employees and family members based on certain qualifying events. How many employees must exist within an organization for COBRA requirements to be enforced?

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COBRA, the Consolidated Omnibus Budget Reconciliation Act, requires some organizations to offer continuation of group health care coverage to employees and family members based on certain qualifying events. How many employees must exist within an organization for COBRA requirements to be enforced?