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The New COBRA Requirements (PDF)
Buck 
[Guidance Overview] Apr. 14, 2009
6 pages. Excerpt: The IRS has issued Notice 2009-27, which provides additional guidance on the new COBRA subsidy rules. In question and answer format, the IRS addresses such issues as what constitutes an involuntary termination, who is an assistance eligible individual, and how the subsidy amount is calculated. Almost concurrently, DOL updated the Q&As on its website to include additional guidance on the provision of notices under the new COBRA requirements.
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