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IRS Clarifies Application of COVID-19 Outbreak Period Extensions for Electing COBRA Continuation Coverage and Paying COBRA Premiums
Verrill Dana LLP 
[Guidance Overview] Oct. 12, 2021 "Notice 2021-58 [provides] helpful guidance on COBRA continuation coverage in two key areas: [1] the application of the extended timeframes for electing COBRA continuation coverage and paying COBRA premiums in response to the on-going COVID-19 national emergency, and [2] the interaction of the extended timeframes with the COBRA premium subsidy available under the American Rescue Plan Act of 2021 (ARPA).... [T]en examples [are] provided in the Notice." |
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