On March 2, 2010, President Obama signed the Temporary Extension Act of 2010. Section 3 of the Act extends the COBRA premium assistance program, originally enacted as part of the American Recovery and Reinvestment Act of 2009 (ARRA) and previously extended by the Department of Defense Appropriations Act, 2010, allowing assistance eligible individuals who lose health coverage as a result of an involuntary termination occurring between September 1, 2008, and March 31, 2010, to qualify for the COBRA premium assistance. In addition, the Act clarifies that otherwise assistance-eligible individuals who experience a reduction of hours on or after March 2, 2010, followed by an involuntary termination prior to April 1, 2010, are eligible for COBRA premium assistance as of the date of the reduction of hours. Finally, the Act made certain other changes to codify current interpretations of ARRA, provide additional enforcement mechanisms and describe circumstances under which an employer’s reasonable determination that a qualifying event is an involuntary termination will result in a deemed involuntary termination of the covered employee’s employment. Plan administrators must include information on these changes (as well as the changes made by the Department of Defense Appropriations Act) in any new election notice packages they send out, and in some cases must provide supplemental notices to individuals who already received election notice packages but are affected by the changes. In mid-January the DOL released three model notices that could be used for these purposes to reflect the Department of Defense Appropriations Act, and can be expected to revise these model notices to reflect the Temporary Extension Act.