Under which of the following circumstances will the benefits under COBRA continuation coverage end?

COBRA (Consolidated Omnibus Budget Reconciliation Act) allows eligible individuals to continue their group health coverage under certain circumstances, typically after experiencing a qualifying event. One key circumstance under which COBRA continuation coverage ends is when all group health plans offered by the employer are terminated. If the employer no longer offers any health plans, then there is no coverage to continue under COBRA.

This is distinct from other scenarios: the situation where an employee reaches retirement age may not immediately affect COBRA coverage, as it can extend until other qualifying events occur. An individual electing not to continue coverage is a personal choice and results in termination of their COBRA coverage, but does not represent an overarching rule for all beneficiaries. Lastly, the act of changing jobs does not automatically end COBRA coverage; rather, the duration of coverage depends on the qualifying events related to the original job loss or event leading to COBRA eligibility. Therefore, the termination of all group health plans by the employer is the definitive circumstance that ends benefits under COBRA continuation coverage.