COBRA is required for employers with 20 or more employees. The employer has 30 days from the qualifying event (usually termination
of employment) to notify the plan administration of the qualifying event. After receiving a notice of a qualifying event, the plan must provide the qualified beneficiaries with an election notice, which describes their rights to continuation coverage and how to make an election. The election notice must be provided to the qualified beneficiaries within 14 days after the plan administrator receives the notice of a qualifying event. So overall, it may be as log as 44 days from the qualifying event before notice is given.
Then, at a minimum, each qualified beneficiary must be given at least 60 days to choose whether or not to elect COBRA coverage, beginning from the later of the date the election notice is provided, or the date on which the qualified beneficiary would otherwise lose coverage under the group health plan due to the qualifying event. If COBRA coverage is elected, the coverage is retroactive to the date that coverage lost. So, as you can see, it can be as long 104 days from loss of coverage before coverage is elected, but when it is elected it is retroactive to date of loss of coverage.
I believe this answers your question. However, if you need clarification or have follow-up questions regarding this matter, I will be happy to continue our conversation – simply reply to this answer. If you are otherwise satisfied with my response, please leave a positive rating as it is the only way I am able to get credit for my answers. Thank you, ***** ***** wish you all the best with this matter.