IRS additional guidance addresses COBRA assistance under ARPA

(COBRA) Consolidated Omnibus Budge Reconciliation Act, American Rescue Plan Act, Internal Revenue Service (IRS) /

In Notice 2021-46, the IRS recently issued additional guidance on the COBRA premium assistance provisions of the American Rescue Plan Act (ARPA). Under the ARPA, a 100% COBRA premium subsidy and additional COBRA enrollment rights are available to certain assistance eligible individuals (AEIs) during the period beginning on April 1, 2021, and ending on September

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