While there is no foreign language requirement for COBRA notices in either COBRA or ERISA, plan administrators are subject to Department of Labor (DOL) regulations with regard to summary plan descriptions (SPDs), which must contain a description of COBRA rights and obligations. The DOL requires that foreign language assistance SPDs be provided in order to adequately inform participants of rights and obligations for:

1. Plans that cover fewer than 100 participants at the beginning of the plan year in which 25 percent or more of all plan participants are literate only in the same non-English language; or
2. Plans that cover 100 or more participants at the beginning of the plan year in which the lesser of 500 or more participants or 10 percent or more of all plan participants are literate only in the same non-English language.

The SPD must contain a notice in the common non-English language that assistance is available. The assistance may be provided in the form of personal counseling.

State laws. Note that state laws may contain additional requirements.

Source: CCH COBRA Guide