The recent American Rescue Plan Act of 2021 (ARP) includes new COBRA continuation coverage election, notice, and premium assistance requirements that may affect your COBRA administration. The premium assistance will be 100% of the total cost of federal COBRA or state continuation health coverage and will be available for eligible individuals starting April 1, 2021 through September 30, 2021. To facilitate the new ARP requirements, there are certain actions for your company and Kaiser Permanente to take based on how federal COBRA or state continuation health coverage is currently billed.
Your company, or a third-party administrator, administers its own federal COBRA health coverage.
Your company is responsible for:
Your company has less than 20 employees and is subject to state continuation coverage that you administer.
Once the supplemental reporting template has been received, Kaiser Permanente will:
Guidance and notices from the Department of Labor and Internal Revenue Service:
Please contact your tax accountant or attorney for more information about ARPA requirements. If you have questions about Kaiser Permanente’s approach, please contact your account manager.