News & Analysis as of

Health Insurance American Rescue Plan Act of 2021

Epstein Becker & Green

PRF Update: HRSA Sends Out “Audit Reporting Requirement Attestation” Notice Mandating Quick Action

HRSA’s “Audit Reporting Requirement Attestations” arrived in inboxes on Friday, March 22, 2024, and require a response by Friday, April 5, 2024.  The government is under pressure to show that the money distributed under the...more

King & Spalding

President’s Proposed Budget Emphasizes Existing Healthcare Priorities Ahead of 2024 Election

King & Spalding on

Released on March 9, 2023, President Biden’s proposed fiscal year (FY) 2024 budget focuses on existing healthcare initiatives while attempting to lower healthcare costs with an emphasis on prescription drug prices, seeking to...more

Arnall Golden Gregory LLP

HHS Extends ARP Spending Deadline to March 31, 2025 for HCBS Medicaid Recipients

States now have through March 31, 2025 to use the federal medical assistance percentage (FMAP) funding made available by the American Rescue Plan Act (ARPA). The announcement was made by the U.S. Department of Health and...more

Manatt, Phelps & Phillips, LLP

Treasury Issues Final Rule for Use of $350 Billion American Rescue Plan State and Local Relief Funds

One of the most significant provisions of the American Rescue Plan was the establishment of the $350 billion Coronavirus State and Local Fiscal Recovery Funds (SLFRF or Fiscal Recovery Funds)....more

Manatt, Phelps & Phillips, LLP

[Webinar] Assessing the Fiscal Impact of Medicaid Expansion in Mississippi - February 2nd, 1:30 pm - 2:30 pm ET

Since 2014, states have had the option to expand Medicaid eligibility to include adults with incomes under 138 percent of the federal poverty level. Under this option, the federal government covers 90 percent of the cost of...more

Manatt, Phelps & Phillips, LLP

Build Back Better: All Eyes on the Senate

The Big Picture - On November 19, the House of Representatives passed the Build Back Better Act (BBB) (H.R. 5376) by a vote of 220–213. The BBB contains a number of health and social policy priorities that are widely viewed...more

Manatt, Phelps & Phillips, LLP

Assessing the Fiscal Impact of Medicaid Expansion in Mississippi

I. Introduction - Since 2014, states have had the option to expand Medicaid eligibility to most adults with incomes under 138 percent of the federal poverty level (FPL; approximately $30,300 in annual earnings for a family...more

Pullman & Comley - Labor, Employment and...

COBRA Update: Final COBRA Subsidy Termination Notices Now Due

As mentioned in our prior COBRA update, the American Rescue Plan Act (ARPA) provides for government-subsidized COBRA premium payments. The subsidy is available to COBRA qualified beneficiaries who become eligible for COBRA...more

Akerman LLP - HR Defense

Deadline Triggered as COBRA Premium Subsidy Ends

Employers and plans are reminded that they must provide a COBRA subsidy expiration notice no later than September 15, 2021, pursuant to the American Rescue Plan Act of 2021 (ARPA). ARPA had included some new COBRA obligations...more

Stinson LLP

COBRA Premium Assistance Expiration Notice Deadline Approaching

Stinson LLP on

The COBRA premium assistance period, as part of the American Rescue Plan Act, will expire on September 30, 2021. Plans are required to send notices to assistance eligible individuals (AEIs) to inform them about the subsidy's...more

Fisher Phillips

September 15 Deadline Looming for Required ARPA Notices

Fisher Phillips on

The American Rescue Plan Act of 2021 (ARPA) mandates that group health plans that are subject to COBRA must provide coverage to certain assistance eligible individuals (AEI) at no cost for periods of coverage between April 1,...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

It’s Not Over ‘Til It’s Over: The COBRA Premium Subsidy is Ending

As we mentioned in our May 23, 2021, article, the American Rescue Plan Act of 2021 (ARPA) provides a 100 percent premium subsidy for continuation coverage under the Consolidated Omnibus Budget Reconciliation Act (COBRA)...more

Brownstein Hyatt Farber Schreck

Sept. 15 Is Final Deadline for ARPA COBRA Subsidy Expiration Notices

Section 9501 of the American Rescue Plan Act of 2021 (“ARPA”) requires employers, multiemployer trustees and insurers (collectively, “plan administrators”) to provide a 100% subsidy for COBRA health care continuation coverage...more

Manatt, Phelps & Phillips, LLP

Missouri’s Medicaid Expansion Update

The Big Picture - On August 10, 2021, a Missouri circuit court ruled that Missouri can no longer delay Medicaid expansion. This order follows the July 22, 2021 unanimous Missouri Supreme Court ruling that ordered the state...more

Fisher Phillips

IRS Provides Further Clarity to Employers on Stimulus Tax Credits

Fisher Phillips on

The Internal Revenue Service recently released a Notice to further explain its position on certain issues related to the COBRA premium assistance and corresponding tax credits available under the American Rescue Plan Act of...more

McDermott Will & Emery

Weekly IRS Roundup July 26 – July 30, 2021

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of July 26, 2021 – July 30, 2021... July 26, 2021: The IRS issued Notice 2021-46 as a supplement...more

Proskauer - Employee Benefits & Executive...

An Additional Word from IRS Regarding the ARP COBRA Subsidy

The IRS just released some new supplemental guidance on the COBRA premium subsidy in the American Rescue Plan Act (“ARP”). IRS Notice 2021-46, released July 26, 2021 provides additional color on a handful of discrete subsidy...more

Arnall Golden Gregory LLP

AGG Talks: Solving Employers’ Problems - The American Rescue Plan Act’s COBRA Subsidy: What Is It and How Does It Work?

Our podcast series, "AGG Talks: Solving Employers’ Problems," features AGG attorneys discussing challenges they have encountered when assisting clients on business and legal issues related to the employment relationship. HR...more

Partridge Snow & Hahn LLP

IRS FAQ Expands Free COBRA Entitlement

On May 18, 2021, the Internal Revenue Service published guidance in the form of a series of 86 questions and answers (“FAQ”) that address the American Rescue Plan Act of 2021’s (“ARPA”) continuation health coverage in the...more

Stinson - Benefits Notes Blog

IRS Releases Guidance on Premium Subsidies for Continuation Coverage under COBRA

On May 18, 2021, the Internal Revenue Service (IRS) released much-anticipated guidance on premium subsidies for continuation coverage under Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provided by the...more

Littler

IRS Issues Guidance on the American Rescue Plan Act COBRA Subsidy

Littler on

On March 11, 2021, President Biden signed into law the American Rescue Plan Act (ARPA) that contains a new, temporary COBRA subsidy. The ARPA COBRA subsidy requires employers to cover 100% of an employee’s cost of continuing...more

Laner Muchin, Ltd.

New IRS Guidance Offers Employers Direction regarding COBRA Subsidy Obligations

Laner Muchin, Ltd. on

As we previously reported, the recently enacted American Rescue Plan Act of 2021 (ARPA) includes a six-month COBRA premium subsidy whereby the federal government subsidizes 100% of the COBRA premium during the period of April...more

Locke Lord LLP

IRS Releases Guidance on COBRA Premium Subsidy

Locke Lord LLP on

On May 18, 2021, the Internal Revenue Service issued Notice 2021-31 ‎(the “Notice”) ‎providing much anticipated guidance on implementing the COBRA subsidy provisions under the American Rescue Plan Act (the “Act”). ...more

Burns & Levinson LLP

Cobra Subsidies Employer Obligation To Notify Employees by May

Burns & Levinson LLP on

New federal law (Section 9501 of the American Rescue Plan Act of 2021 – ARP Act, PL 117-2) provides a temporary, full subsidy of some premiums that individuals would have to pay for COBRA coverage following a reduction in...more

Epstein Becker & Green

IRS Guidance on ARPA COBRA Subsidies: 86 Q&As and Counting

Epstein Becker & Green on

As we previously reported, President Biden signed the American Rescue Plan Act (“ARPA”) into law on March 11, 2021, which, among other things, mandates that employers provide 100 percent COBRA premium subsidies to eligible...more

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