On May 18, 2021, the IRS issued Notice 2021-31, a guidance document on the American Rescue Plan Act subsidy for continuation health coverage under COBRA. Set out below are links prepared by the Department of Labor (DOL).
COBRA Premium Assistance
COBRA Premium Subsidy Webpage
https://www.dol.gov/COBRA-subsidy
COBRA Premium Assistance under the American Rescue Plan Act of 2021 FAQs
https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/faqs/cobra-premium-assistance-under-arp.pdf
Model General Notice and COBRA Continuation Coverage Election Notice
https://www.dol.gov/sites/dolgov/files/ebsa/laws-and-regulations/laws/cobra/premium-subsidy/model-general-and-election-notice.docx
Model Notice in Connection with Extended Election Period
https://www.dol.gov/sites/dolgov/files/ebsa/laws-and-regulations/laws/cobra/premium-subsidy/model-extended-election-periods-notice.docx
Model Alternative Notice
https://www.dol.gov/sites/dolgov/files/ebsa/laws-and-regulations/laws/cobra/premium-subsidy/model-alternative-election-notice.docx
Model Notice of Expiration of Premium Assistance
https://www.dol.gov/sites/dolgov/files/ebsa/laws-and-regulations/laws/cobra/premium-subsidy/notice-of-premium-assistance-expiration-premium.docx
Summary of COBRA Premium Assistance Provisions under the American Rescue Plan Act of 2021
https://www.dol.gov/sites/dolgov/files/ebsa/laws-and-regulations/laws/cobra/premium-subsidy/summary-of-provisions.docx
General COBRA
An Employer’s Guide to Health Continuation Coverage Under COBRA
https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/publications/an-employers-guide-to-group-health-continuation-coverage-under-cobra.pdf
General COBRA FAQs for Employers
https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/faqs/cobra-continuation-health-coverage-for-employers.pdf
Technical Release 2013-02
https://www.dol.gov/agencies/ebsa/employers-and-advisers/guidance/technical-releases/13-02
COBRA FAQs
https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/faqs/cobra-model-notices.pdf
COBRA Model General Notice
https://www.dol.gov/sites/dolgov/files/EBSA/laws-and-regulations/laws/cobra/model-general-notice.docx
COBRA Model Election Notice
https://www.dol.gov/sites/dolgov/files/EBSA/laws-and-regulations/laws/cobra/model-election-notice.docx
Employee Benefits Security Administration
EBSA Response to COVID-19
https://www.dol.gov/agencies/ebsa/coronavirus
