The IRS has added several new questions and answers on the COBRA premium subsidy requirements of the American Recovery and Reinvestment Act of 2009. These Q&As, which are dated June 4, 2009, were added to the following sections: administration and eligibility, form preparation and reporting and documentation.
Model COBRA general notice (premium subsidy—full version)Model COBRA Election Notice
COBRA does not apply to a group health plan for any calendar year if the employer maintaining the plan employed fewer than 20 employees on at least 50% of its w
A qualified beneficiary is not automatically entitled to continuation coverage: The beneficiary must elect COBRA coverage within 60 days of the later of the dat
COBRA applies strict timeframes within which the various COBRA notices must be provided.
Plan administrators already required by federal law to send an election notice must amend their notice to include information about the premium subsidy, or incl
Employers may allow subsidy assistance-eligible individuals to enroll in coverage that differs from what they held prior to the applicable qualifying event, if