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COBRA election and payment periods: Does one year of “tolling” really mean one year?

USA - October 8 2021 Remember the DOL/Treasury relief that tolled the COBRA election and payment deadlines for up to one year due to the COVID-19 pandemic (referred to…

Paul M. Hamburger.

An Additional Word from IRS Regarding the ARP COBRA Subsidy

USA - July 27 2021 The IRS just released some new supplemental guidance on the COBRA premium subsidy in the American Rescue Plan Act (“ARP”). IRS Notice 2021-46…

Paul M. Hamburger.

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…

Katrina E McCann, 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…

Paul M. Hamburger, Katrina E McCann, Joshua E. Stephens.

Guide to New IRS Guidance on COBRA Premium Subsidy

USA - May 27 2021 On May 18, 2021, the IRS released Notice 2021-31, which provides implementation guidance on the COBRA premium subsidy available under the American…

Paul M. Hamburger, Jennifer Rigterink.