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COBRA, Affordability, and Dependent Care Changes Under the American Rescue Plan Act (PDF)
Sherman & Howard L.L.C. 
[Guidance Overview] Mar. 17, 2021 "[ARPA] temporarily expanded eligibility for individuals to qualify for premium tax credits when enrolling in coverage through an Exchange or Marketplace.... Employers who have been tying their affordability calculations close to the affordability threshold ... will want to pay close attention to additional guidance that may be issued." |
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