The American Rescue Plan Act (“ARPA”) provides for a temporary 100% COBRA premium subsidy that will apply from April to September of 2021 to potential “Assistance Eligible Individuals.”  ARPA also established Federal tax credits that are available to plans and insurers in order to reimburse the subsidized COBRA premiums.  On May 18, the Internal Revenue Service released Notice 2021-31, which provided some important guidance regarding how employers and insurers should administer the ARPA COBRA subsidy and the related tax credits.

On Thursday, June 10, 2021 at 1:00 – 1:45 p.m. ET, Groom attorneys will discuss the most important takeaways from the IRS guidance and what employers and insurers should be doing now to administer the COBRA premium subsidies and to claim the federal tax credits.

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