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Full Version: Does the AARA Premium reduction apply to med, vision, and dental?
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cjsmith
Another question I have come across. Does the AARA premium reduction apply to Medical, Vision, and Dental? Or, does that reduction apply toward medical insurance premiums only?

Thanks!
oriecat
IRS Notice 2009-27

Q-27. Is the premium reduction available for COBRA continuation coverage
under a vision-only or dental-only plan?
16
A-27. Yes. The premium reduction is available for COBRA continuation
coverage of any group health plan, except a flexible spending arrangement (FSA) under
section 106(c) offered under a section 125 cafeteria plan. This includes vision-only or
dental-only plans and “mini-med plans,” whether or not the employer pays for a portion
of the costs for active employees. The premium reduction is not available for
continuation coverage offered by employers for non-health benefits that are not subject
to COBRA continuation coverage, such as group life insurance.
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