The American Recovery and Reinvestment Act (ARRA) provides for Federally subsidized COBRA premiums for employees who are involuntarily terminated between September 1, 2008, and December 31, 2009. ARRA requires employers to notify employees who were eligible to elect COBRA continuation coverage between September 1, 2008, and February 17, 2009 of the availability of the subsidy and to offer eligible employees another opportunity to elect coverage. In addition, Employers are required to revise their COBRA notices to include information on the subsidy. The Department of Labor was assigned the task of developing a Model Notice to furnish to employees regarding the second opportunity to elect coverage and of revising existing Model COBRA Notices to include information on the subsidy. On March 19, 2009, the Department of Labor released the Notice in Connection with Extended Election Periods and the revised General Notice (Full Version and Abbreviated Version) and Alternative Notice.
These Notices can be found at the following link: http://www.dol.gov/ebsa/COBRAmodelnotice.html