Photo of Betsy Luxenberg

Betsy Luxenberg is an associate in the Employee Benefits and Executive Compensation Group of the Tax Practice Group in the firm's Washington, D.C. office.

The American Rescue Plan Act (“ARPA”) requires the full cost of COBRA premiums to be subsidized for COBRA continuation coverage during the period from April 1, 2021 through September 30, 2021 (“Subsidy Period”) of certain assistance-eligible individuals (“AEI“) whose COBRA qualifying event was due to an involuntary termination or reduction in hours. Our prior blog post, COBRA Premium Assistance Under the American Rescue Plan Act of 2021 – What Employers Should Know, provides information about the ARPA COBRA subsidy and associated notice requirements. ARPA also required employers to comply with certain notice obligations, first at the outset of the Subsidy Period to make the AEIs aware of the subsidy, and now to inform AEIs that the subsidy is nearing expiration through what is known as the Notice of Expiration of Period of Premium Assistance (“Expiration Notice”).

Continue Reading Reminder: ARPA COBRA Subsidy Expiration Notice Due by September 15

The Department of Labor (“DOL”) recently issued key guidance in the form of frequently asked questions (“FAQs”) about COBRA Premium Assistance under the American Rescue Plan Act of 2021 (“ARPA”).  In addition to issuing the FAQs, the DOL issued model notices and announced a new website dedicated to the COBRA premium subsidy under ARPA, which can be found at the following link: https://www.dol.gov/agencies/ebsa/laws-and-regulations/laws/cobra/premium-subsidy.
Continue Reading COBRA Premium Assistance Under the American Rescue Plan Act of 2021 – What Employers Should Know