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Text of IRS Notice 2021-46: Premium Assistance for COBRA Benefits, Part 2 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] July 26, 2021 11 Q&As provide additional guidance on the application of Section 9501 of ARPA relating to temporary premium assistance for COBRA continuation coverage. Topics covered: [1] Eligibility for COBRA Premium Assistance -- extended coverage periods; [2] End of COBRA Premium Assistance Period -- dental and vision coverage; [3] Comparable state continuation coverage -- coverage for a subset of state residents; and [4] Claiming the COBRA Premium Assistance credit -- additional clarification of the entity that may claim the credit. MORE >> |
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