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Temporary Relief for Witnessing Spousal Consent Extended for Another Year

USA - June 24 2021 Just when we were about to draft our blog reminding plans of the expiration of the temporary relief. . . The IRS has now issued Notice 2021-40…

Robert M Projansky

Calculating the ARP COBRA Premium Subsidy Tax Credit

USA - June 11 2021 On May 18, 2021, the IRS released Notice 2021-31 (the “Notice”) providing guidance on the temporary 100% COBRA premium subsidy under the American…

Roberta K Chevlowe, Mary Grace Richardson

A Word from the IRS on Involuntary Terminations of Employment for Purposes of the ARP COBRA Premium Subsidy

USA - June 9 2021 One important question that arises when determining whether an individual is eligible for the COBRA premium subsidy under the American Rescue Plan…

Roberta K Chevlowe, Paul M. Hamburger, Joshua E. Stephens

All Good Subsidies Must Come to an End, Part II: The IRS Adds Some Nuances

USA - June 4 2021 In an earlier post we reviewed the end dates for the ARP COBRA premium subsidy provided by the American Rescue Plan Act of 2021 (“ARP”), and…

You’ve Sent the COBRA Special Extended Election Period Notices - What’s Next?

USA - April 22 2021 Due to tight timelines and an initial sprint to issue the special extended COBRA election period notices by the May 31st deadline, plan…