Articles

Results 1 to 5 of 7
Most popular |Most recent


PBGC Releases Guidance on New Special Financial Assistance Program for Troubled Multiemployer Plans

USA - July 15 2021 As a follow up to our previous alert on the American Rescue Plan Act of 2021, we have summarized the key aspects of the recently released PBGC and…

Justin S Alex, Ira M Golub, 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, Katrina E McCann.

ARP COBRA Subsidy Special Election Opportunity: Who Gets a Second Bite at the Apple, and How Do They Take It?

USA - April 21 2021 The American Rescue Plan (“ARP”) offers a special 60-day election period for certain individuals who previously declined or discontinued COBRA…

Roberta K Chevlowe, Katrina E McCann.

Some Family Members May Not Be Eligible for the ARPA COBRA Premium Subsidy

USA - March 23 2021 The American Rescue Plan Act of 2021 (“ARPA”) includes a 100% COBRA premium subsidy for “assistance eligible individuals,” for periods of coverage…

Roberta K Chevlowe, Paul M. Hamburger.

New COVID-19 Stimulus Bill Includes Significant Pension Reforms and Expands Scope of 162(m) Compensation Deduction Limit

USA - March 10 2021 Today, the House of Representatives passed the $1.9 trillion American Rescue Plan Act of 2021 (the “ARPA”). The ARPA has already been approved by the…

Justin S Alex, Ira M Golub, Robert M Projansky, Andrea S Rattner.