My husband had health coverage with his old job and with his new job we got our own coverage (not company provided). There is a two week gap from the old job health care coverage and new health insurance. If we do not pay (retroactively) the two weeks with Cobra are we subject to penalties?
As rebab said, for purposes of the penalty for not having health insurance, if you are insured for one day in a month, that is considered an "insured" month.
Also, you are allowed one 'gap' of up to 2 uninsured months, without a penalty.
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