Employee Benefit Considerations From ARPA: All Things COBRA

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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.

Source: Tada Images / shutterstock How COBRA Premium Subsidy Works

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,

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