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IRS Notice 2021-31: COBRA Subsidy Calculation and Claiming the Credit
TRI-AD Link to more items from this source
[Guidance Overview]
June 9, 2021

"The premium payee may claim the subsidy credit even if an AEI fails to notify the employer/plan administrator that they are eligible for other group health plan coverage or Medicare. The premium payee is not required to refund to the IRS the subsidy credit arising after the AEI's subsidy ended unless they were aware that the AEI was not entitled to the subsidy."

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