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
- COBRA Premium Assistance under the American Rescue Plan Act of 2021 FAQs
- Model General Notice and COBRA Continuation Coverage Election Notice
- Model Notice in Connection with Extended Election Period
- Model Alternative Notice
- Model Notice of Expiration of Premium Assistance
- Summary of COBRA Premium Assistance Provisions under the American Rescue Plan Act of 2021
General COBRA
- An Employer’s Guide to Health Continuation Coverage Under COBRA
- General COBRA FAQs for Employers
- Technical Release 2013-02
- COBRA FAQs
- COBRA Model General Notice
- COBRA Model Election Notice
