The massive $787.2 billion economic recovery package signed into law as the American Recovery and Reinvestment Act of 2009 (ARRA) will impact employers in several ways. While most of the attention has been focused on the COBRA subsidy provisions, there are several other employment-related provisions in the bill including executive compensation limitations, business tax credits, expanded unemployment benefits and new restrictions on H-1B visas that employers need to be aware of and plan for.