The federal law requiring most employer-sponsored group health plans to offer continued coverage to employees and dependents after qualifying events like termination of employment.
Whether the SIMERP is COBRA-eligible depends on plan design. Many SIMERPs are structured as excepted benefits or limited-purpose plans not subject to COBRA continuation. EHP's plan document specifies the COBRA treatment for the program.
Definitions only do so much. A live walkthrough of how all of this connects in your business takes about half an hour.