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| How Do Multiemployer Plans Claim the COBRA Premium Assistance Credit? International Foundation of Employee Benefit Plans [IFEBP]  [Guidance Overview] June 9, 2021 "Some multiemployer plans face a unique issue: they pay COBRA premiums on behalf of participants and beneficiaries but do not have any employees or employment tax liability. Those plans do not have any withheld taxes to retain or otherwise fund the COBRA premiums while waiting for a subsidy from the IRS." |
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