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Latest COBRA Subsidy Guidance May Prompt Filing Amendments
Corporate SynergiesLink to more items from this source
[Guidance Overview]
Aug. 10, 2021

"Employers and plan sponsors may now need to look back more than 18 months for an assistance eligible individual's (AEI) extended second election opportunity. Under the previous guidance, employers would not have needed to look back more than 18 months.... [S]ome plan sponsors that thought that they would qualify as premium payees, and therefore, be eligible to claim the tax credit, may now no longer be able to do so."

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