EBIA Weekly Archives - COBRA

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  1. IRS Clarifies Treatment of COBRA Subsidy Premiums Received in January for December Coverage
    From the January 21, 2010 EBIA Weekly
    In Q&A RD-6, the IRS has addressed a question about the timing for an employer’s tax credit relating to a reduced COBRA premium payment received by an employer in January 2010 for December 2009 coverage. ...
    [COBRA Questions and Answers: Reporting and Documentation, Q/A RD-6 (Rev. Jan. 20, 2010); IRS News Release IR-2010-9 (Jan. 20, 2010)]
  2. DOL Posts Revised Fact Sheet, Revised Model Notices, and New FAQs on the Cobra Premium Subsidy Extension
    From the January 14, 2010 EBIA Weekly
    Additional DOL guidance has been issued regarding the COBRA premium subsidy rules, including (1) a revised DOL fact sheet (first made available last week); (2) revised model notices (reworked from last week’s drafts) with a new explanation webpage ...
    [Notice of the Availability of the Model Health Care Continuation Coverage Notices Required by ARRA, as amended, 75 Fed. Reg. ____ (Jan. 15, 2010); FAQs On the COBRA Premium Reduction Extension Provisions; DOL Fact Sheet: COBRA Premium Reduction (Jan. 8, 2010); Poster and Flyers]
  3. Agencies Issue Additional Guidance on the COBRA Premium Subsidy; Draft DOL Model Notices on the Extension Available
    From the January 07, 2010 EBIA Weekly
    The DOL and IRS have issued updated information on the COBRA subsidy provisions, which were extended by the Fiscal Year 2010 Department of Defense Appropriations Act (2010 DOD Act), and originally created under the American Recovery and Reinvestment Act of ...
    [DOL Submission for OMB Emergency Review: Comment Request, 74 Fed. Reg. 69363 (Dec. 31, 2009); DOL Fact Sheet: COBRA Premium Reduction (Dec. 23, 2009); IRS COBRA Questions and Answers: Form Preparation (Rev. Dec. 23, 2009)]
  4. What premiums may we charge for an employee who is continuing health plan coverage under USERRA?
    From the January 07, 2010 EBIA Weekly
    QUESTION: One of our employees has just been called to service in the uniformed services. He wants to continue coverage for himself and his dependents under our company’s major medical plan during his absence and is entitled to ...
  5. Based on Late COBRA Election Notice, Court Awards Unreimbursed Medical Expenses (Less COBRA Premiums)
    From the January 07, 2010 EBIA Weekly
    After the employee in this case had back surgery, he was certified by his doctor as being unable to return to work for approximately 12 weeks. The employee allegedly informed his employer of the pending surgery and work restriction. About ...
    [Sonnichsen v. Aries Marine Corp., 2009 WL 3878294 (W.D. La. 2009)]
  6. COBRA Premium Subsidy Extended From Nine to Fifteen Months; Eligibility Period Extended Through End of February
    From the December 23, 2009 EBIA Weekly
    Congress has passed, and the President has signed, the Fiscal Year 2010 Department of Defense Appropriations Act (“Act”), which includes important new changes to the COBRA premium subsidy that was created by the American Recovery and Reinvestment Act ...
    [Department of Defense Appropriations Act for Fiscal Year 2010, Pub. Law No. 111-118 (Dec. 19, 2009)]
  7. Election Notice Mailed to Address Provided by Employee Satisfies Cobra Notice Obligation
    From the December 17, 2009 EBIA Weekly
    The employee in this case resigned and sued her employer for employment discrimination, as well as $110 per day notice penalties under COBRA. With respect to the COBRA claim, the employer’s COBRA administrator had mailed the employee a ...
    [Robinson-Reeder v. Am. Council of Educ., 2009 WL 4456819 (D.D.C. 2009)]
  8. Do we have to provide COBRA coverage when we shut down our business and terminate our health plan?
    From the December 10, 2009 EBIA Weekly
    QUESTION: Our company is closing down its operations, laying off all employees, and terminating our group health plan as of December 31. (All active employees and their covered dependents will lose coverage as of that date.) Must we continue to ...
  9. Fifth Circuit Rejects Employee's Retaliation Claim Based on Employer's Refusal to Accept Late COBRA Premium
    From the December 10, 2009 EBIA Weekly
    The employee in this case was terminated after filing EEOC complaints under the Americans with Disabilities Act (ADA). He elected COBRA and made his initial premium payment on time, but was late making the next payment. He learned that his ...
    [Manthos v. Jefferson Parish, 2009 WL 4057161 (5th Cir. 2009)]
  10. No Premium Subsidy for Qualified Beneficiaries Eligible for COBRA on or After January 1, 2010
    From the December 03, 2009 EBIA Weekly
    Under the COBRA premium assistance rules, to be an assistance eligible individual (AEI), a COBRA qualified beneficiary must (1) be eligible for COBRA during the period that begins 9/1/08 and ends 12/31/09, (2) have a qualifying ...
    [Questions Regarding Current Eligibility for the COBRA Premium Reduction (Dec. 2, 2009)]

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