The American Rescue Plan Act of 2021 (“ARPA”) made COBRA premium assistance available to certain assistance eligible individuals during the period from April 1, 2021 to September 30, 2021. ARPA also included new notice obligations that were imposed on employers and plan administrators, including a notice of expiration that must be provided no sooner than 45 days and no later than 15 days before the expiration of the COBRA premium assistance period under ARPA.