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Health Insurance Continuation Coverage Under COBRA (PDF)
Congressional Research Service [CRS]Link to more items from this source
[Guidance Overview]
Aug. 16, 2021

"This report provides a simplified explanation of who qualifies for COBRA continuation coverage, the nature of COBRA continuation coverage, and corresponding employer and employee responsibilities. It also incorporates descriptions of the temporary relief that was provided [by EBSA and IRS] ... [which] extends various COBRA time frames ... during the COVID-19 pandemic. This report also includes a high-level description of the temporary COBRA premium assistance included in [ARPA]. " [R40142, updated Aug. 13, 2021]

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