Category: COBRA

Clarifying Guidance on COBRA Deadline Extension Relief

IRS Notice 2021-58 clarifies the application of certain COBRA deadline extensions for electing COBRA coverage and paying COBRA premiums under prior relief that was issued as a result of the COVID-19 outbreak (“Emergency Relief”). Under the Emergency Relief, up to one year must be disregarded in determining the due dates for individuals to elect COBRA […]

Learn More

September 2021 COBRA Deadline Getting Close

2021 COBRA Deadline Approaches As a reminder to employers, the COBRA premium assistance provided under the American Rescue Plan Act of 2021 (ARPA) is coming to an end for all assistance eligible individuals (AEIs) on September 30, 2021. The American Rescue Plan Act of 2021 (ARPA) includes a subsidy structure that is designed to fully […]

Learn More

More IRS Guidance on American Rescue Plan’s COBRA Subsidy

On May 18, 2021, the IRS issued Notice 2021-31, a guidance document on the American Rescue Plan Act (ARPA) subsidy for continuation health coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). The Notice discusses the background of the subsidy and includes 86 questions and answers (Q&As) about its application. A Quick Recap: […]

Learn More

The ARPA Act Affects COBRA Subsidy Provisions

COBRA Subsidy Provisions of the American Rescue Plan Act Important Dates: April 1, 2021 ARPA 100% subsidy begins to cover COBRA premiums. Sept. 30, 2021 ARPA subsidy provision for COBRA premiums expires. The American Rescue Plan Act (ARPA), signed into law March 11, 2021, provides a 100% subsidy of premiums for employer-sponsored group health insurance […]

Learn More

Updated Model COBRA Notices & Frequently Asked Questions

. WAU.S. Department of Labor (DOL) Issues New Model Notices for COBRA The U.S. Department of Labor (DOL) has issued new model notices for group health plan administrators to use to comply with COBRA notification requirements, the agency announced on May 1, 2020. Plan administrators are not required to use the updated model notices. However, […]

Learn More