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IRS Provides Guidance on Premium Assistance and Tax Credits in Notice 2021-31
NFP 
[Guidance Overview] May 20, 2021 "Eligibility for other group coverage impacts eligibility for the premium assistance only if the individual is actually permitted to enroll in that other coverage mid-year.... Employers who had a decrease in employees such that they are not subject to federal COBRA this year, still have to offer COBRA premium assistance based on their status as a larger employer in 2020 (for AEIs who were due an offer of COBRA in 2020)." MORE >> |
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