ARPA 2021 COBRA Coverage: Free, Free, Free (for Six Months)

The American Rescue Plan Act of 2021 (ARPA), Pub. L. No. 117-2, provides COBRA premium subsidies for 100% of the applicable COBRA premiums for eligible individuals for periods beginning on or after April 1, 2021, and ending September 30, 2021. The law places a burden on employers to identify subsidy-eligible individuals, which may include those whose employment was involuntarily terminated at the beginning of the pandemic (even if they didn’t enroll in COBRA).

READ MORE

Related Content 

• American Rescue Plan Act of 2021: An Analysis
  Review analysis of direct payments, unemployment benefits, aid for schools, public health, and other provisions intended to accelerate the nation’s recovery from the COVID-19 pandemic.
  
  

Practical Guidance Updates
Featuring the latest updates in Practical Guidance.  

• Take Our Short Survey and Earn a Reward*
• Tax Key Legal Developments Tracker (Federal)
  Stay informed on new developments:
  • Business entities: ARPA extends the I.R.C. Section 461(l)limitation on excess business losses of noncorporate taxpayers through 2027.
  • Individual income tax: IRS extends Form 1040 initial filing deadline, before extensions, to May 17, 2021. IR 2021-59.
• Document alerts allow you to stay current on legal developments that affect your practice. Find out how to set up your document alerts.
• Recently Updated Practical Guidance Content
  • Limitations on Interest Deductions for C Corporations
  • Deductibility of Executive Compensation for C Corporations
  • Tax Credits: An Overview (for Individuals)
  • Wage Withholding Provisions State Law Survey
• New Practical Guidance Content
  • Advance Pricing Agreements Amendments Under COVID-19
• The Practical Guidance Journal Spring 2021 Edition

*Subject to terms and conditions available here.

Experience results today with practical guidance, legal research, and data-driven insights—all in one place.

Experience Lexis+