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IRS Clarifies 'Involuntary Termination' for Purposes of COBRA Subsidy Under ARPA
Buchanan Ingersoll & Rooney PCLink to more items from this source
[Guidance Overview]
June 15, 2021

"An employee-initiated termination of employment can be deemed an involuntary termination if the termination is for 'good reason' in response to employer actions resulting in a material negative change in the employment relationship, similar to constructive discharge.... [Notice 2021-31] identifies a number of other termination scenarios that qualify as an involuntary termination for purposes of COBRA premium assistance[.]"

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