The American Rescue Plan Act of 2021 (the ARP, enacted on March 11, 2021) provides a temporary 100% COBRA premium subsidy to any assistance eligible individual (AEI) who loses employer-sponsored group health coverage due to a reduction in hours or involuntary termination of employment and whose COBRA continuation coverage period (typically, 18 months) overlaps the six-month COBRA subsidy period (April 1, 2021 to September 30, 2021) to any extent.
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