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Employee Benefits & Human Resources

VIEWPOINT: IRS Issues Guidance on Implementing ARPA COBRA Subsidy

On May 18, 2021, the Internal Revenue Service (IRS) issued notice 2021-31 (Notice) which provides additional guidance and clarifications concerning the new COBRA premium assistance provisions enacted under the American Rescue Plan Act of 2021 (ARPA). Under ARPA, employers are required to provide temporary 100-percent COBRA premium subsidies for certain eligible individuals who elect continuation coverage that […]

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