COBRA » Employment Law Information Network https://www.elinfonet.com All Things Labor and Employment Law Tue, 15 Apr 2025 18:34:28 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 https://www.elinfonet.com/wp-content/uploads/2026/03/cropped-elin-icon-32x32.jpg COBRA » Employment Law Information Network https://www.elinfonet.com 32 32 Recent Litigation Emphasizes the Importance of Using Correct COBRA Notices https://www.elinfonet.com/recent-litigation-emphasizes-the-importance-of-using-correct-cobra-notices/ Tue, 15 Apr 2025 13:00:02 +0000 https://www.elinfonet.com/?p=106857 In Marrow v. E.R. Carpenter Co., Inc., a former employee filed a proposed class action lawsuit against her employer, claiming that the company’s group health plan failed to provide a proper COBRA election notice. The employee alleged that the notice was deficient in several ways, including: (1) not providing a specific deadline for electing coverage; (2) […]

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]]> IRS Clarifies Application of Deadline Extensions to COBRA https://www.elinfonet.com/irs-clarifies-application-of-deadline-extensions-to-cobra/ Wed, 20 Oct 2021 08:16:00 +0000 https://www.elinfonet.com/?p=30205 The Internal Revenue Service (IRS) recently issued some much-needed guidance surrounding the application of deadline extensions that the IRS and the U.S. Department of Labor (DOL) previously issued for initial elections under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) and initial and subsequent premium payments.

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]]> It’s Not Over ‘Til It’s Over: The COBRA Premium Subsidy is Ending https://www.elinfonet.com/its-not-over-til-its-over-the-cobra-premium-subsidy-is-ending/ Thu, 02 Sep 2021 20:32:00 +0000 https://www.elinfonet.com/?p=28879 As we mentioned in our May 23, 2021, article, the American Rescue Plan Act of 2021 (ARPA) provides a 100 percent premium subsidy for continuation coverage under the Consolidated Omnibus Budget Reconciliation Act (COBRA) between April 1 and September 30, 2021, for certain assistance eligible individuals (AEIs). A part of

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]]> IRS Issues Additional Guidance on the COBRA Subsidy https://www.elinfonet.com/irs-issues-additional-guidance-on-the-cobra-subsidy/ Tue, 10 Aug 2021 13:44:00 +0000 https://www.elinfonet.com/?p=28304 On July 26, 2021, the Internal Revenue Service (IRS) released Notice 2021-46 to provide additional guidance on the Consolidated Omnibus Budget Reconciliation Act (COBRA) subsidy under the American Rescue Plan Act of 2021 (ARPA). On May 18, 2021, the IRS released Notice 2021-31 to address issues related to subsidy eligibility

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]]> IRS Issues Guidance on the American Rescue Plan Act COBRA Subsidy https://www.elinfonet.com/irs-issues-guidance-on-the-american-rescue-plan-act-cobra-subsidy/ Thu, 27 May 2021 16:48:00 +0000 https://www.elinfonet.com/?p=26136 On March 11, 2021, President Biden signed into law the American Rescue Plan Act (ARPA) that contains a new, temporary COBRA subsidy. The ARPA COBRA subsidy requires employers to cover 100% of an employee’s cost of continuing group health coverage under COBRA from April 1, 2021 through September 31,

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]]> The New IRS COBRA Subsidy Guidance: Key Takeaways for Employers https://www.elinfonet.com/the-new-irs-cobra-subsidy-guidance-key-takeaways-for-employers/ Mon, 24 May 2021 14:56:00 +0000 https://www.elinfonet.com/?p=25849 The American Rescue Plan Act of 2021 (ARPA) implemented a 100 percent COBRA subsidy for certain qualified beneficiaries beginning on April 1, 2021, and ending September 30, 2021. On May 18, 2021, more than a month into the subsidy period, the Internal Revenue Service (IRS) released Notice 2021-31. This guidance,

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]]> Reminder – ARPA COBRA Notice Deadline Approaching; IRS Provides Much-Needed Guidance https://www.elinfonet.com/reminder-arpa-cobra-notice-deadline-approaching-irs-provides-much-needed-guidance/ Thu, 20 May 2021 17:21:00 +0000 https://www.elinfonet.com/?p=25755 As noted in our previous alerts regarding the American Recovery Plan Act (ARPA) COBRA subsidies and return to work issues, employers have until May 31, 2021, to notify “Assistance Eligible Individuals” of their potential right to subsidized COBRA coverage during the six-month period from April 1 to September 30, 2021

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]]> The IRS Releases FAQ Guidance on Premium Assistance for COBRA Coverage https://www.elinfonet.com/the-irs-releases-faq-guidance-on-premium-assistance-for-cobra-coverage/ Wed, 19 May 2021 23:07:26 +0000 https://www.elinfonet.com/?p=25749 On May 18, 2021, the Internal Revenue Service (IRS) issued Notice 2021-31 which contains much anticipated guidance needed to implement the COBRA subsidy provisions included in the American Rescue Plan Act of 2021 (ARPA). 

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]]> COBRA Subsidy: You’ve Got Questions … We’ve Got Answers https://www.elinfonet.com/cobra-subsidy-youve-got-questions-weve-got-answers/ Thu, 29 Apr 2021 00:30:00 +0000 https://www.elinfonet.com/?p=25149 The new 100 percent premium subsidy applies to individuals eligible for Consolidated Omnibus Budget Reconciliation Act (COBRA) coverage due to either a reduction in hours or an involuntary termination of employment, and it applies for the period from April 1, 2021, to September 30, 2021. The U.S. Department of Labor

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]]> The ARPA COBRA Premium Subsidy – The List of Must Do’s https://www.elinfonet.com/the-arpa-cobra-premium-subsidy-the-list-of-must-dos/ Wed, 21 Apr 2021 21:11:32 +0000 https://www.elinfonet.com/?p=24983 Introduction.  In mid-March, President Biden signed the American Rescue Plan Act of 2021 and included in its many provisions for providing COVID relief and economic stimulus is the six-month COBRA Premium Assistance (a/k/a COBRA subsidy).  

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]]> What Employers Need To Know about the American Rescue Plan Act of 2021 COBRA Subsidy https://www.elinfonet.com/what-employers-need-to-know-about-the-american-rescue-plan-act-of-2021-cobra-subsidy/ Tue, 13 Apr 2021 20:05:59 +0000 https://www.elinfonet.com/?p=24766 On March 11, 2021, President Biden signed the $1.9-trillion COVID-19 relief package, American Rescue Plan Act of 2021 (ARPA), into law. ARPA included a number of provisions that address COVID-19-related employment issues, including a 100-percent Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) subsidy to provide assistance to eligible individuals (AEI). This subsidy applies to […]

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]]> New DOL Guidance for COBRA Premium Assistance Under ARPA https://www.elinfonet.com/new-dol-guidance-for-cobra-premium-assistance-under-arpa/ Fri, 09 Apr 2021 23:49:00 +0000 https://www.elinfonet.com/?p=24667 By: New DOL Guidance for COBRA Premium Assistance Under ARPA By: New DOL Guidance for COBRA Premium Assistance Under ARPA On April 7, 2021, the Department of Labor (DOL) created a new webpage to provide guidance related to an employer’s obligations to comply with the mandated COBRA premium assistance under The American

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]]> DOL Issues Guidance on the American Rescue Plan Act COBRA Subsidy https://www.elinfonet.com/dol-issues-guidance-on-the-american-rescue-plan-act-cobra-subsidy/ Fri, 09 Apr 2021 21:21:17 +0000 https://www.elinfonet.com/?p=24706 On March 11, 2021, President Biden signed into law the American Rescue Plan Act (ARPA) that contains a new, temporary COBRA subsidy.

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]]> COBRA Subsidy: What We Know Now After Initial DOL Guidance https://www.elinfonet.com/cobra-subsidy-what-we-know-now-after-initial-dol-guidance/ Fri, 09 Apr 2021 20:40:28 +0000 https://www.elinfonet.com/?p=24699 Less than a month after the American Rescue Plan Act of 2021 (ARPA) was signed into law, new U.S. Department of Labor (DOL) guidance and model forms are clearing up a number of employer concerns about the 100 percent COBRA coverage subsidy for continuing health benefits that runs from April

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]]> Alert: US Department of Labor Issues Guidance for Implementing the American Rescue Plan Act’s COBRA Subsidy Provisions https://www.elinfonet.com/alert-us-department-of-labor-issues-guidance-for-implementing-the-american-rescue-plan-acts-cobra-subsidy-provisions/ Thu, 08 Apr 2021 16:58:24 +0000 https://www.elinfonet.com/?p=24655 Hot off the presses! On April 7, 2021, the DOL’s Employee Benefits Security Administration issued guidance related to the implementation of ARPA’s COBRA subsidy provisions. The guidance includes frequently asked questions, a summary of the related provisions, model notices, and a Federal Register Notice.

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