The American Rescue Plan Act of 2021 (ARPA) became law in March. The $1.9 trillion stimulus package contains a mix of benefits, tax credits, programs, and subsidies in response to the continuing COVID-19 pandemic. Among the ARPA’s provisions are several related to COBRA. Let’s take a closer look.
The ARPA’s rules for a 100% COBRA premium subsidy apply to all group health plans subject to the Employee Retirement Income Security Act (ERISA), the Internal Revenue Code, or the Public Health Service Act, whether fully or self-insured. Church plans,