When does the COBRA coverage end if Bob does not return to work?

The correct reason for when COBRA coverage ends hinges on the fact that COBRA (Consolidated Omnibus Budget Reconciliation Act) allows employees and their families to maintain health insurance after specific qualifying events, such as leaving a job. If Bob does not return to work and notifies his employer, his COBRA coverage would end on the date he notifies them of his decision not to return. This aligns with the principle behind COBRA that coverage is contingent on eligibility based on employment status.

The options relating to the leave period or when leave started do not apply in this context because they do not account for the individual's personal decision regarding their employment status. Moreover, transitioning to new employment would not be a trigger for ending COBRA coverage unless it occurred prior to notifying the employer. Thus, the key factor is Bob's communication with his employer about his return to work status, which directly influences the termination of his COBRA coverage.