The following types of plans generally need to be offered to employees when COBRA is triggered (but only if you already offer them to employees):

• health care plans
• medical spending accounts
• dental plans
• vision plans
• hearing plans
• alcohol and substance abuse plans
• prescription drug plans
• mental health plans

So what's not covered? Life insurance, disability insurance, retirement plans, and vacation plans are not plans that you must extend to people entitled to COBRA coverage.