IRS Clarifies Key Provisions of the COBRA Subsidy

Bruce Barth, Virginia McGarrity
Robinson & Cole LLP
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As anticipated, the Internal Revenue Service (IRS) issued Notice 2021-31 (the Notice) yesterday, providing important guidance to employers and plan administrators regarding their COBRA subsidy-related obligations under the American Rescue Plan Act of 2021 (ARPA). The following items are of particular interest...

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