On May 26, 2004, the U.S. Department of Labor (DOL) published final regulations designed to establish standards for administering the various notices required by the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). The regulations affect group health plans, plan administrators, employers, and employees and their beneficiaries. The compliance deadline is the first day of the first plan year beginning on or after November 26, 2004. This means that calendar-year group health plans must comply with these rules by January 1, 2005.