By Rick A. Hanrahan
The IRS recently issued further guidance on the enhanced COBRA benefits
contained in the American Recovery and Reinvestment Act of 2009. IRS
Notice 2009-27 provides a summary of the enhanced COBRA benefits and
detailed Questions and Answers addressing a variety of issues, including
the definition of involuntary termination, calculation of the premium
subsidy, eligibility, duration of premium subsidy, and the election
period.
This information can be found at: http://www.irs.gov/pub/irs-drop/n-09-27.pdf
