Plant relocation or closing. Connecticut law requires any business that has employed 100 or more employees in the year before relocation or closing to continue existing group health insurance coverage for affected employees for 120 days or until they become eligible for other group coverage (CT Gen. Stat. Sec. 31-51o). The statute does not apply to employees who choose to continue their employment with the employer at its new location. The 120-day continuation period is required regardless of where the policy is delivered. Applicable COBRA regulations still apply, commencing at the end of the 120-day period. . A collective bargaining agreement that contains provisions requiring the employer to pay for the continuation of existing group health insurance for affected employees in the event of a relocation or closing supersedes the requirements of the statute. The statute does not apply to political subdivisions of the state and agricultural and construction enterprises.