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American Rescue Plan Act of 2021 New Legislation Employee Benefits

A&O Shearman

Executive compensation and employee benefits provisions of the Budget Reconciliation Bill

A&O Shearman on

On July 3, 2025, Congress passed H.R. 1, “An Act to Provide for Reconciliation Pursuant to Title II of H. Con. Res. 14” (the “Act”), which was signed into law on July 4, 2025. The Act sets out a wide range of changes to U.S....more

Morgan Lewis

IRS Issues Guidance Regarding American Rescue Plan Act COBRA Subsidy

Morgan Lewis on

The Internal Revenue Service issued Notice 2021-31, providing the much-anticipated guidance plan sponsors, multiemployer plans, and COBRA administrators have been waiting for related to the COBRA subsidy provisions under the...more

McNees Wallace & Nurick LLC

Good News and Bad News: The IRS Issues 86 Q&A’s on the ARP COBRA Subsidy

On May 18, 2021, the IRS issued the long- awaited guidance on the COBRA subsidy and premium assistance credit available under the American Rescue Plan Act of 2021 through eighty-six questions and answers....more

Robinson & Cole LLP

IRS Clarifies Key Provisions of the COBRA Subsidy

Robinson & Cole LLP on

As anticipated, the Internal Revenue Service (IRS) issued Notice 2021-31 (the Notice) yesterday, providing important guidance to employers and plan administrators regarding their COBRA subsidy-related obligations under the...more

WilmerHale

COVID-19: COBRA Subsidy Under the American Rescue Plan Act of 2021 - Important Deadlines Approaching

WilmerHale on

On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 (ARPA), which subsidizes fully paid post-employment healthcare coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA)...more

Robinson & Cole LLP

No Time to Waste: Employer Action Needed for COBRA Subsidy Administration

Robinson & Cole LLP on

The COBRA subsidy period (April 1, 2021 – September 30, 2021) has begun and with a number of issues still outstanding, employers have no time to lose when it comes to preparing to administer the COBRA subsidy required by the...more

Lippes Mathias LLP

New COBRA Coverage Obligations for Employers

Lippes Mathias LLP on

Notice To Employers And Group Health Plans – New COBRA Continuation Coverage Obligations And Premium Subsidies Under The American Rescue Plan Act Of 2021....more

Clark Hill PLC

ARPA Provides for Full COBRA Premium Subsidies

Clark Hill PLC on

On March 11, 2021, the American Rescue Plan Act of 2021 (the “ARPA”) was signed into law. Under Section 9501 of ARPA, employers will be required to provide a tax-free subsidy to certain employees and their qualified...more

Polsinelli

Department of Labor Provides Model Subsidized COBRA Notices and Additional Guidance

Polsinelli on

As described in our March 15, 2021 update, the American Rescue Plan Act of 2021 (the “Act”) created a temporary, 100% subsidy for assistance-eligible individuals’ premium payments for continuation health care coverage under...more

Bodman

Workplace Law Lowdown | The American Rescue Plan: Employer Takeaways

Bodman on

President Biden signed the American Rescue Plan Act of 2021 (“ARPA”) into law on March 11, 2021. Provided here is an overview of the key features that affect employers....more

Morgan Lewis

Multiemployer Pension Plans (and Contributing Employers) Look to American Rescue Plan for Relief

Morgan Lewis on

The American Rescue Plan Act 2021, signed into law by President Joseph Biden on March 11, 2021, provides for significant relief to the most troubled multiemployer pension plans. The extent to which such relief also extends to...more

McNees Wallace & Nurick LLC

DOL Issues Guidance On And Model Notices For ARPA’S COBRA Subsidy

The Department of Labor recently issued FAQs addressing basic questions regarding the American Rescue Plan Act’s requirement that employers and health plans subsidize COBRA between April 1, 2021 and September 30, 2021 for...more

Robinson+Cole Manufacturing Law Blog

Are Employers Required to Pay For Employee Time Spent Receiving COVID-19 Vaccine?

Although millions of people in the United States have been vaccinated since COVID-19 vaccine distribution began in December 2020, a large percentage of the population still remains unvaccinated. ...more

Butler Snow LLP

American Rescue Plan Act Provides COBRA Subsidies

Butler Snow LLP on

The American Rescue Plan Act of 2021 (“ARPA”) includes a valuable benefit for an employee who has lost (or loses) healthcare coverage due to an involuntary termination or reduction in hours — up to 6 months of free COBRA...more

Stinson - Benefits Notes Blog

American Rescue Plan Act Contains Many Employee Benefits Related Provisions

On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 (the “ARPA”) into law.  Many of the provisions in this sweeping legislation bring changes to the employee benefits world of which employers should...more

Foley Hoag LLP

The American Rescue Plan Act of 2021: Understanding the Key Provisions Impacting Employers

Foley Hoag LLP on

On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 (the “ARPA”) into law. In addition to providing nearly $2 trillion of monetary relief for individuals and business sectors impacted by the...more

McNees Wallace & Nurick LLC

The American Rescue Plan Act: COBRA Subsidies and Other Employee Benefit Changes

The American Rescue Plan Act of 2021 (the “Act”) was signed into law on March 11, 2021.  As well as providing extended unemployment, the Act provides for subsidized COBRA, an increase in the amount of dependent care...more

Littler

Latest COVID-19 Relief Package Provides Tax Credits for Voluntary Paid Sick and Family Leave

Littler on

On March 11, 2021, President Biden signed H.R. 1319, the American Rescue Plan Act of 2021, which extends tax credits for private employers with 499 or fewer U.S. employees that voluntarily decide to provide emergency paid...more

Akerman LLP - HR Defense

New COBRA Obligations for Employers Included in Biden’s $1.9 Trillion Stimulus

For employers with group health plans, COBRA obligations under President Biden’s premiere $1.9 trillion stimulus legislation, the American Rescue Plan Act of 2021 (the “Rescue Plan”) are an early priority. ...more

Faegre Drinker Biddle & Reath LLP

Employers Must Provide COBRA Subsidies to Assistance Eligible Individuals

The American Rescue Plan Act of 2021 (ARPA), which was signed into law by President Biden on March 11, 2021, includes COBRA subsidy provisions that are significant – both for the individuals who will become eligible for COBRA...more

Morgan Lewis

American Rescue Plan’s Health and Welfare Benefit Provisions: COBRA and DCFSA Action Items

Morgan Lewis on

The American Rescue Plan Act of 2021 includes a COBRA premium subsidy and increases the dependent care flexible spending account (DCFSA) limits. While the availability of the COBRA premium subsidy is a requirement, the...more

Littler

The Butch Lewis Emergency Pension Plan Relief Act of 2021 Becomes Law

Littler on

On March 11, 2021, President Biden signed into law the $1.9 trillion American Rescue Plan Act of 2021, which includes the Butch Lewis Emergency Pension Plan Relief Act of 2021....more

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