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Text of IRS Notice 2021-31: Premium Assistance for COBRA Benefits (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
May 18, 2021

41 pages; 86 Q&As. "The following questions and answers address many issues that have arisen with respect to COBRA premium assistance available for COBRA continuation coverage under the ARP. Generally, the questions and answers apply for purposes of all COBRA continuation coverage requirements under the ARP, that is, both Federal COBRA and comparable State mini-COBRA requirements."

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